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2015 (10) TMI 714 - KARNATAKA HIGH COURT

2015 (10) TMI 714 - KARNATAKA HIGH COURT - 2015 (323) E.L.T. 86 (Kar.) - Revision petition - Confiscation of seized vehicle with whiskey bottles - held that:- P.Ws. 1 and 2 who are the attesting witnesses to prove the seizure. P.Ws. 3 and 4 who are the Excise Officers speak about the seizure and production of seized material. P.W. 3 also speaks to the initiation of confiscation proceeding before the Authorized Officer. But as contemplated under Section 43A of the Karnataka Excise Act, it is nece .....

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the very initiation of proceeding for confiscation are illegal. This fact was not taken into consideration by the Authorized Officer while passing the order of confiscation, but the learned Session Judge has looked into this aspect and quashed the order of confiscation. - Decided against Revenue. - Criminal Revision Petition No. 812 of 2013 - Dated:- 8-4-2015 - A.S. Pachhapure, J. Shri K. Nageshwarappa, HCGP, for the Petitioner. Shri K. Narasimhaiah, Advocate, for the Respondent. ORDER The stat .....

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t, and confiscation proceedings between the Authorized Officer and Deputy Commissioner. 3. After recording the evidence of PWs. 1 to 4 Exs. P.1 to P.6 were marked, whereas D.W.J. was examined on behalf of the respondent. The Authorized Officer has passed an order confiscating the Autorickshaw and the said order was challenged in appeal before the Session Court. The said appeal was allowed and the order confiscating the Autorickshaw was set aside. Aggrieved by the order of the learned Sessio .....

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