(1.) Learned counsel for the petitioner would submit that the vehicle of the petitioner was found involved in commission of the excise offence and FIR has been registered against Rajpuri Goswami. The confiscation proceeding has already been initiated against the vehicle in question.
(2.) The petitioner made an application for grant of interim custody of the vehicle in question before the concerned Collector and the concerned Collector has rejected the application on 09.11.2020, which has been affirmed by the Revisional Court, against which the instant petition under Section 482 of the CRPC has been preferred by the petitioner.
(3.) Learned counsel for the petitioner would submit that both the Courts below concurrently erred in not adverting the decision of the Supreme Court in the matter of Sunderbhai Ambalal Desai v. State of Gujarat, 2002(10)SCC 283 and rejected the application of the petitioner.