TMI Blog2022 (3) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fourth respondent for manufacturing purpose under the manufacturing agreement dated 31.12.2019. 5.The learned Senior Counsel for the petitioner submits that in terms of the representations, dated 20.07.2020 and 22.12.2020, the estimated value of the petitioner's seized goods was ₹ 1,99,74,862/- as detailed below:- SUMMARY OF STOCKS AND MATERIALS:- DETAILS UOM QTY VALUE Stock of Raw Material-ENA BLS 51,932 30,03,429 Other Raw Materials (CAB, FMS, MMS, GRAPE SPIRIT etc.) BLS 7,772 25,25,884 Semi-finished goods (Blend) BLS 9,260 2,70,857 Other Raw Materials (Essence, Caramel) 1 Lot 1,18,939 Finished Goods Cases 14,771 79,35,892 Packing Material Nos. 61,19,901 TOT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucherry, Sl. No. Hologram Type No. of Boxes No. of Bottles 1. Counterfeit Hologram Cases 13 383 (iii). Abstract of Liquior bottles with counterfeit holograms at FL-1 retail shop premises of Premier Distilleries Private Limited at Anna Salai, Puducherry. Sl. No. Hologram Type No. of Cases No. of Bottles 1. Counterfeit Hologram Cases 50 1916 (iv) Total abstract of Liquor bottles seized from the licensed premises of Distillery, Godown and FL-1 retail shop of the M/s Premier Distilleries Private Limited, Puducherry. Sl. No. Place of Stock Verification No. of Cases/Boxes No. of Bottles 1. Premier Distillery Licensed Premises, Mangalam 40,186 15,36,830 2. FL-1 Shop, Anna Salai, Puducherry 50 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Sessions Judge at Pondicherry. It is therefore, submitted, it is for the petitioner to work out the remedy before the aforesaid judge, by filing appropriate petition. 12.The learned Additional Government Pleader for the official respondents viz., R1 to R3 has filed a report of the seized goods from the premises of the 4th respondent/Distilleries, the contract manufacturer of the petitioner. The learned Additional Government Pleader for the official respondents submits that since the 4th respondent was found indulging in clandestine removal of the manufactured stock in violation of the provisions of the Pondicherry Excise Act, 1970, the stock finished goods and raw materials were seized under the provisions of the Pondicherry Excise Act, 1970. 13.It is submitted that two different complaints were filed. It is submitted that Crime No.121/2020 was filed under Sections 484, 486, 468, 471, 472, 474 and 420 IPC r/w Section 34 IPC and that the counterfeit holograms were seized by the Police and that the FIR registered by Mangalam Police Station was later transferred to CBCID, Police Department, Puducherry. 14.As far as the raw materials are concerned, it is submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iated action to dispose the balance stocks held by the licensee at the premises of the distillery through confiscation in view of the request made by the fourth respondent through representations dated 20.07.2020 and 22.10.2020, but the same could not be materialized due to Revision Petition filed by the fourth respondent M/s.Premier Distilleries Private Limited against the order of the learned Judicial Magistrate, Puducherry, in Cr.M.P.No.4221/2020 in Crime No.121/2020, wherein the learned Judicial Magistrate-IV granted permission to confiscate the stocks kept at the distillery. As such the respondent Department has taken all possible efforts to dispose the stocks in accordance with the provisions of the Pondicherry Excise Act, 1970 and the rules made thereunder. As such, the allegations of the petitioner that the respondent has failed to take action in deciding his representations, dated 20.07.2020 and 22.10.2020, is baseless and therefore denied. 19.The learned Additional Government Pleader for the respondents 1 to 3 submits that the provisions of Cr.P.C has been made applicable for search and seizure under the provisions of the Pondicherry Excise Act, 1970. It is submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Puducherry Excise Act, 1970. 25.In the course of the aforesaid proceedings, not only the bottles bearing counterfeit holograms but also bottles bearing original hologram and other goods were seized as detailed in the report. 26.As far as the raw materials of the respective brand owners and the marketing company are concerned, they are in the premises of the respondent under the lock and seal of the Excise Department. 27.No separate quantity or inventory wise detail has been made. The official respondents have stated that the details of the brand for which the ENA and blends which were stored in the tanks, quantity of other raw materials like CAB, FMS, Grape Spirit, Essence, Caramel were not readily available. 28.If there was seizure of these raw materials, it had to be in accordance with the provisions of Criminal Procedure Code as is evident from section 54 of the Puducherry Excise Act, 1970. 29.Section 54 of the Pondicherry Excise Act, 1970 reads as under: '' Power of Excise officers in matters of investigation 54 . (1) Any Excise Inspector or any Excise Officer not below such rank and within such specified area as the Government may, by not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the quantity of ENA and blends stored in the tanks, quantity of other raw materials like CAB, FMS, Grape Spirit, Essence, Caramel etc. In their counter affidavit, the official respondents have merely stated that the details were not readily available. 36.Thus, these raw materials are lying in the premises of the fourth respondent under lock and seal. No seizure was effected as otherwise a detailed report of such raw materials would have been prepared and filed by the Officer before the superior official under Section 56 of the Act. 37.It will be therefore useful to refer to some of the provisions of the Code of Criminal Procedure, 1973, as made applicable to the Pondicherry Excise Act, 1970. However, in the Pondicherry Excise Act, 1970, the power to effect seizure is with the Excise Office or the Inspector of Excise. Sections 102 and 457 of Cr.P.C. are reproduced below: Section 102 Section 457 Power of police officer to seize certain property. (1) Any police officer may seize any property which may be alleged or suspected to have been stolen, or which may be found under circumstances, which create suspicio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 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. 41.Though copies of revision petition filed before the learned III Additional Sessions Judge, Puducherry, is not available, what is evident is that, it is confined to only item specified in the Table I and II of the report of the official respondent which has been extracted above. 42.In case, these raw materials were seized, the Magistrate has to in any event order delivery to the petitioner in terms of Section 457 of the Code of Criminal Procedure. 43.On the other hand, if no seizure was made, the official respondents shall release the goods/raw materials of the petitioner forthwith in any event within a period of 30 days from date of receipt of this order. 44.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 fo ..... 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