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2020 (5) TMI 206 - HC - VAT and Sales TaxRelease of seized vehicle - allegation that the vehicle was carrying five plastic drums of illicit adulterated liquor - Confiscation under Section 72 of CEA - option to pay the fine in lieu of the confiscation - knowledge with the owner that the owner knew that his vehicle was likely to be used for transporting illicit material - HELD THAT:- The record does not reveal that any point of time, the petitioner was given any opportunity to get his vehicle released in lieu of fine etc. Further the Court finds that the authorities had not arrived at any finding that the owner knew or had reason to believe that the vehicle was likely to be used for transporting illicit material. Further, this Court is also of the view that no useful purpose would be served by seizing the vehicle and keeping it in the Police Station for a very long time. Reliance can be placed in the case of SUNDERBHAI AMBALAL DESAI VERSUS STATE OF GUJARAT [2002 (10) TMI 773 - SUPREME COURT] where it was held that whatever be the situation, it is of no use to keep such-seized vehicles at the police stations for a long period. It is for the Magistrate to pass appropriate orders immediately by taking appropriate bond and guarantee as well as security for return of the said vehicles, if required at any point of time. This can be done pending hearing of applications for return of such vehicles. The vehicle is directed to be released - petition allowed.
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