concept of penalties

Goods in transit or storage of Goods in transit... where such transport of Goods is in contravention of Provisions and Rules.. The said goods and conveyance shall be liable to detention or seizure,

then.. along with tax payable on such goods,
following penalty shall be imposed, when application for release is made..

(a) If owner of Goods comes to department and applies for release of Goods and Conveyance..

penalty shall b..
in case of taxable goods - 100% of tax payable
in case of exempt goods - 2% of value of goods or Rs. 25000 whichever is less.

(b) If owner of Goods does not come, but let's say transporter comes(Because his conveyance is also seized along with Goods) to department and applies for release of Goods and Conveyance..

penalty shall b..
in case of taxable goods - 50% of Value of payable (Reduced by Any tax already paid)
in case of exempt goods - 5% of value of goods or Rs. 25000 whichever is less.