Urgent - vehicle interrupted by roving squad.

sir,

kindly give your expert advice..

we have sold material to our regular customer. we have provided e invoice and e way bill along with vehicle.

when the goods are in-transit customer directly called the driver and insist to deliver the goods in his other branch which is located at 60km in opposite direction to the original destination.

roving squad interrupted the vehicle and charged the offense under section 129(1) with 200% Penalty.

invoice address and actual delivery address are in different district.

kindly confirm whether contention of the authorities are correct??

whether we have any option to escape from 100% penalty.