LAWS(BOM)-2023-12-185

K. RAJ & COMPANY Vs. STATE OF MAHARASHTRA

Decided On December 19, 2023
K. Raj And Company Appellant
V/S
STATE OF MAHARASHTRA Respondents

JUDGEMENT

(1.) This petition assails the seizure of the petitioners goods while they were being transported as cleared from the JNPT, in pursuance of our order dtd. 4/11/2023 passed on Writ Petition No.12757 of 2023. The seizure at the hands of the respondents has taken place on 11/12/2023 as seen from Exhibit-"A" (page 29) which is the subject matter of challenge before us.

(2.) Mr. Shah, learned counsel for the petitioners has drawn our attention not only to our order which we have noted above, but also, to the prior order passed by a coordinate Bench of this Court (Nitin Jamdar and Sarang V. Kotwal, JJ.) on Writ Petition No.2241 of 2021 filed by the petitioners along with other proceedings dtd. 13/12/2021, passed against the present respondents, wherein, this Court had considered the petitioners case in regard to the petitioners dealing with the goods in question, namely Ethanol and had held that these goods in no manner fell under the provisions of the Bombay Prohibition Act, so that the State Excise Authorities could exercise any jurisdiction. It is overlooking such clear position in law as held in such proceedings, the impugned seizure has taken place.

(3.) We had heard this petition in the morning session. On considering the orders passed by this Court, we requested Ms. Shruti Vyas, learned Additional Government pleader to take instructions in regard to the actions of the respondents as assailed, and accordingly placed the proceedings, to be called out in the afternoon session.