Eway bill penalty

The situation is i have sent goods to purchaser at a distance of 300 km and the eway bill was valid for 3 days and the consignement was late and caught by tax officer and penalty was imposed. The goods was going through registered transport.

question is how will bear the penalty ? owner or transporter ?

Replies (2)
section 129(1) के अनुसार यदि माल की ownership स्वीकार कर ली जाएगी तब टैक्स और टैक्स के बराबर ही पेनल्टी है यदि पकड़े गए माल की ओनरशिप माल स्वामी द्वारा नहीं ली जाएगी तब माल के मूल्य का सौ प्रतिशत(50%cgst+50%sgst) एवं टैक्स के बराबर की धनराशि जमा करने का प्रावधान है
Issue still not clear to me, can someone please explain in English?

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