HC : Confiscation notice abating detention notice untenable where intend to evade tax found

Karnataka HC holds that if after interception of vehicle in transit and detention/seizure of goods when there is information about intent to evade payment of duty, it is not open for proper officer to treat SCN u/s 129(3) for detention as having abated such proceedings and initiate proceedings u/s 130 for confiscation with issuance of SCN thereunder; Cites that if during pendency of these proceedings, a request for provisional release contemplated under se...