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2022 (3) TMI 1056 - HC - Central ExciseMaintainability of application - Confiscation of seized vehicle alongwith the goods - alternative remedy available under the U.P. Excise Act, 1910 for filing civil appeal against the order of confiscation of vehicle - HELD THAT:- It is relevant to mention that clause (e) of sub-Section (1) of Section 72 of U.P. Excise Act, 1910 provides that whenever an offence is punishable under this Act, every animal, cart, vessel or other conveyance used in carrying such receptacle or package shall be liable to confiscation. The power of confiscation of vehicle has been given to the Collector of the District and sub-section 7 of Section 72 provides appeal against the order of confiscation under sub-section 2 or sub-section 6 of Section 72 to the Judicial Authority as the Government may appoint. There is no dispute that as per provisions of Section 72(7) of U.P. Excise Act, 1910, against the order of confiscation passed by the District Magistrate, Civil Appeal would lie before the District Judge of the respective District - the instant application is not liable to be entertained on account of having alternative statutory remedy available to the applicant - Application dismissed.
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