RELEASE OF VEHICLE CONFISCATED IN EXCISE ACT
Posted on April 7, 2024
Remedies relating to release of vehicle confiscated in excise act:
Under the Andhra Pradesh Excise Act, 1968, Section 44 deals with the release of vehicles. If the vehicle is used for the illegal transportation of excisable goods, the officer empowered under the Act may detain the vehicle. However, if the owner or person in charge of the vehicle can prove that they had no knowledge of the illegal transportation, and if they furnish a bond along with security, the officer may release the vehicle. The specific procedure and requirements may vary, so it’s advisable to consult the Act or seek legal advice for your particular situation.
Judgements relating to release of vehicle confiscated in Excise Act:
- Mohan Lal v. State of Rajasthan (1991): The Supreme Court held that the power to release a vehicle under the Excise Act is discretionary. The court can consider various factors, including whether the vehicle was used for the commission of the offense, before deciding whether to release the vehicle.
- State of Karnataka v. Muniswamy (1977): The Supreme Court held that the power to release a vehicle under the Excise Act is not absolute. It is subject to the fulfillment of certain conditions, such as the payment of a fine or the furnishing of a bond.
- State of Madhya Pradesh v. Chintaman (1961): The Supreme Court held that the power to release a vehicle under the Excise Act is incidental to the power to confiscate the vehicle. The court can release the vehicle on such terms and conditions as it deems fit.
- Commissioner of Customs (Preventive) v. Vijay Dasharath Patel (2007): The Supreme Court held that the release of a confiscated vehicle can be considered if the owner can establish that they were not aware of the illegal activities for which the vehicle was used.
- State of Haryana v. Ram Niwas (2000): The Punjab and Haryana High Court held that the release of a vehicle can be considered if the owner can prove that they had no knowledge of the illegal transportation of goods.
- State of Kerala v. Mathew (2006): The Kerala High Court held that the release of a vehicle can be considered if the owner can prove that they were not involved in the illegal activity and that the vehicle was used without their knowledge.
These judgments emphasize the importance of proving lack of knowledge or involvement in illegal activities to seek the release of a confiscated vehicle in excise cases.
Article Written by
Pathakota Venkata Mohana Rao B.Com, LL.M
Advocate at High Court of Andhra Pradesh and Telangana
Designated Partner at VENSO LAW OFFICES LLP
Office No: +91 967 967 6450
E-mail ID: vensolawofficesllp@gmail.com
