Penalty u/s129 transportation of goods

Under section 129 of the CGST Act, 2017, the tax/penalty is applicable both on the transporter and the owner of goods. 

The relevant provision reads as under:

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a) on payment of the applicable tax and penalty equal to one hundred per cent. ofthe tax payable on such goods and, in case of exempted goods, on payment ofan amount equal to two per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty;

b) on payment of the applicable tax and penalty equal to the fifty per cent. of the value of the goods reduced by the tax amount paid thereon and, in case of exempted goods, on payment of an amount equal to five per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty;

c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed:

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In term of Circular 76/50/2018 CT clarifies that if invoice or any other specified document is accompany the consignment of goods , then either the Consignor or the Consignee should be deemed to be the owner . But if the invoice or any other documents is not accompanied the consignment of goods , then in Such cases THE PROPER OFFICER SHOULD DETERMINE WHO SHOULD BE DECLARED AS THE OWNER OF GOODS.

And As per Circular 41/15/2018

In case the proposed tax and penalty are not paid within 7 days (Amended to 21 days) from the date of the issue of the order of detention, ACTION under section 130 CGST Act shall be initiated by serving a notice in FORM GST MOV-10 proposing confiscation of the goods and conveyance and imposition of penalty.