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2022 (3) TMI 508 - MADRAS HIGH COURTSeeking to release the raw materials, goods, stock and finished goods seized and detained by the official respondents - removal of alcoholic beverages and violation of provisions of the Pondicherry Excise Act, 1970 - HELD THAT:- Provisions of Section 102 of Code of Criminal Procedure even if made applicable to the provisions of the Puducherry Excise Act, 1970, is not attracted to the raw materials of the petitioner, as the said provision applicable only in the context of stolen goods - Section 457 of the Code of Criminal Procedure pre-supposes a seizure of property and where such property is not produced before a criminal for during an enquiry or trial, the Magistrate may make such order as he thinks fit respecting the disposal of such property or deliver such property to the person entitled to the possession thereof, or if such person cannot be ascertained, respecting the custody and production of such property. Further, the Magistrate can order delivery of seized goods to such person during enquiry or trial, if the identity of the person so entitled is known. If seizure has been effected, the official respondents were required to give details of seizure in a report and filed before the Magistrate, in which case, the Magistrate would have issued an appropriate order for delivery of such goods - the petitioner cannot be made to run from pillar to post for no fault of theirs merely because they had engaged the services of the fourth respondent as a contract manufacturer/ job worker to manufacture Indian Made Foreign Liquor by supplying the required raw materials. A mere lock and seal of the premises is not sufficient to conclude a valid seizure if there is no Seizure Mahazar. The officer themselves can allow the release of the goods lying in the distillery of the fourth respondent. Either way, raw materials of the petitioner cannot be retained - the petitioner has made out a case for release of the raw materials - the official respondents are therefore directed to take steps for release of the raw materials of the petitioner immediately, preferably within 15 days from the date of a copy of this order. It is made clear that all the procedural requirements that are required to be observed shall be without prejudice to the rights of the petitioner. The fourth respondent is directed to coordinate with the respondents for the release of the raw materials of the petitioner. The official respondents shall prepare proper delivery note evidencing the release of the raw materials and file a report before the concerned Magistrate - the petition is allowed.
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