DEEPAK HOODA Vs. EXCISE COMMISSIONER

JUDGEMENT

(1.) The petitioner has filed the present petition, inter alia, impugning an order dated 11.04.2014 passed by the Financial Commissioner, whereby the appeal preferred by the petitioner against an order dated 21.02.2013 passed by the Commissioner of Excise under Section 73(2) of the Excise Act, 2009 (hereafter 'the Excise Act'), was rejected. By the said order dated 21.02.2013, the Commissioner of Excise had rejected the petitioner's appeal against an order dated 12.01.2012 passed by the Deputy Commissioner of Excise under Section 59 of the Excise Act, whereby the petitioner's vehicle was confiscated on account of being used in commission of an offence punishable under Section 33 of the Excise Act. The abovementioned orders are hereafter referred to as the impugned orders.

(2.) The petitioner contends that prosecution proceedings are pending and he has not been convicted of committing any offence under Section 33 of the Excise Act as yet. Therefore, confiscation of his vehicle is pre-mature. The respondents contend that the proceedings for confiscation under Section 59 of the Excise Act are independent of the prosecution proceedings and thus, pendency of the said proceedings do not preclude confiscation of his vehicle under Section 59 of the Excise Act. Thus, the principal question to be addressed is whether the proceedings for confiscation under Section 59 of the Excise Act can be maintained and proceeded with independent of the prosecution for committing an offence under Section 33 of the Excise Act.

(3.) The petitioner is a resident of Rohtak, Haryana and claims to be a student of B.A. Pass College Rohtak. On 29.05.2011 at about 5.15 a.m., the police officials of Police Station Kanjhawala arrested the petitioner while he was allegedly transporting one hundred and fifty- two cartons of Murthal No.1 Desi Sharab and twenty-two cartons of Besto Whisky from Haryana into Delhi, without any valid permission or license. The said liquor was being transported in a vehicle (Trux Cruiser) bearing registration No. HR-33E-0547. The said liquor and the vehicle in question was seized on the spot. An FIR was registered (FIR No. 129/2011 under Section 279/337 of the IPC and Section 33 of the Excise Act) with Police Station Kanjhawala. The said FIR records that the vehicle in question was being driven by the petitioner.