HC order release of Goods on payment of 100% of tax payable

The Secretary to Govt. Department of Finance Vs M/s. K.S. Arcanut Stores (Karnataka High Court) High Court states that, a close scrutiny of Section 129 (1)(a) of the Act indicates that if the owner come forward to pay the tax payable on such goods equal to 100% of the tax payable, then Section 129 (1)(a) of the Act is attracted. But when already the appellants have passed an order under Section 129 (1)(b) of the Act, by rejecting the documents tendered by the person in charge, until and unless that order is set aside, no order can be passed under Section 129 (1)(a) of the Act. Even for the ord...