TMI Blog2018 (8) TMI 1391X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 67B opens and to obtain its reading - even in the case of acquittal from a criminal case, if launched, would not be a reason to stop or terminate proceedings under Section 67B. Whether Ext.P5 order has assessed the situation correctly in terms of law and the facts involved and whether it can be found to be tenable in law? - Held that:- The Commissioner of Excise, in the said order, has not specifically stated anything as to how he finds that the vehicles in question were involved in the offence alleged - this stand of the Commissioner in Exhibit P5 order to be tenable in law, specially because it is the specific case of the petitioner that the vehicles were not involved in such an offence and in particular that one among the veh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Excise Commissioner of Palakkad, on 25.07.2008. The pleadings available on the files of this case would show that the Deputy Commissioner of Excise, after adhering to the procedural formalities, confiscated the vehicles to the Government under Section 67B of the Abkari Act, by an order dated 17.01.2011. 3. When the confiscation order was issued by the Deputy Commissioner, the petitioner, claiming to be the registered owner of the vehicles, invoked the appellate remedy by filing a statutory appeal before the Additional Excise Commissioner (Enforcement), which was rejected, thus further constraining him to approach the Commissioner of Excise, Kerala, by a further statutory revision, which culminated in Ext.P5 again against him. The peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e any liquor, intoxicating drug material, still, utensil, implement or apparatus or any receptacle, package or covering in which such liquor, intoxicating drug, material, still, utensil, implement or apparatus is found or any animal, cart, vessel, or other conveyance used in carrying the same is seized and detained under the provisions of this Act, the officer seizing and detaining such property shall, without any unreasonable delay, produce the same before an officer authorised by the Government in this behalf by notification in the Gazette, not being below the rank of an Assistant Excise Commissioner (hereinafter referred to as the authorised officer.) 7. Further, a Division Bench of this Court in Sub Inspector of Police v. Rajesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in such an offence and in particular that one among the vehicles was, in fact, parked at the side of the road when it was seized. I am not saying that these contentions are valid but I am firmly of the opinion that the Commissioner has a duty to consider this contention and to evaluate it on its merits, before concluding that the proceedings for confiscation is legally valid or otherwise. 10. Viewed from that perspective and for the reasons afore, I deem it appropriate to set aside Ext.P5 to the extent to which it finds that the vehicles in question are involved in the Abkari offence alleged, however, confirming the view of the Commissioner therein that action under Section 67B can be proceeded, pursued and concluded, in spite of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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