Y KRISHNA KISHORE Vs. GOVERNMENT OF ANDHRA PRADESH

JUDGEMENT

(1.) PETITIONER is the owner of Ambassador Car bearing registration No.AP -5T - 2196. On 17.01.2004, the said vehicle was seized on the allegation that it was carrying 39 bottles of Indian Made Foreign Liquor without paying the duty. Crime No.133 of 2003 -04 was registered on 17.01.2004 under Section 34(a) of Andhra Pradesh Excise Act, 1968 ( for short, the 'Act'). On 03.03.2004, show - cause notice was issued calling for explanation of the petitioner as to why vehicle should not be confiscated for the offence committed by the petitioner. Petitioner has submitted his explanation. The defense taken by the petitioner was that he has no knowledge of transportation of non -duty paid liquor, by the accused, in his vehicle. Rejecting the contention of the petitioner, the Deputy Commissioner, Kakinada, passed Orders on 01.04.2004 confiscating the said vehicle.

(2.) AGGRIEVED by the orders of the Deputy Commissioner, petitioner filed appeal before the Commissioner under Section 46 -C of the Act, on 26.08.2004. The appeal was dismissed by the Commissioner by an Order, dated 25.09.2006 on the ground that the appeal was filed beyond the period of limitation prescribed under Section 46 -C of the Act.

(3.) CHALLENGING the order of the Commissioner dismissing the appeal on the ground of limitation and confiscation of the vehicle, the petitioner instituted this writ petition.