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The Allahabad High Court in W.T.No. 1314 of 2019 has quashed the penalty order as well as the order of the appellant authority by holding that in the case of no discrepancies or any clerical errors in the documentation, there is always an onus on the department to prove that there is some intention to evade tax. The Court while deciding the case has observed that the petitioner had duly paid the customs duty along with the applicable IGST on the goods being transported from the SEZ Unit to DTA and that the department did not even try to discharge its burden to prove the intention to evade tax by the petitioner. The court also relied on the case M/S Falguni Steels vs. State Of U.Phaving petition no. W.T.No. 146 of 2023.