(1.) WRIT petitioners 1 to 3 are owners and consignors of certain goods which are being transported and operated by the fourth respondent " carrier and which goods to the misfortune of the petitioners was found in the company of some tainted excisable goods liable for confiscation under the provisions of the Karnataka Excise Act, 1965 (for short "the Act").
(2.) THE authorities under the Act having under a mahazar seized even the non-excisable non-dutiable goods belonging to the petitioners and for release of such goods having imposed the condition that the petitioners if are seeking for release of the goods pending adjudication proceedings for confiscation in terms of section 43 of the Act, have to furnish bank guarantee for value of the goods seized, petitioners have approached this court praying for the relief to quash the very seizure.
(3.) I have heard Sri. K.M. Nataraj, learned counsel for the petitioners and Smt. Asha M. Kumbargerimath, learned Government Pleader appearing for the respondents.