STATE OF ASSAM Vs. ANIL KUMAR AGARWALLA

JUDGEMENT

(1.) Heard Mr. D. Gogoi, learned Standing Counsel, Excise Department, Govt. of Assam, representing the petitioners. Also heard Mr. P.J. Saikia, learned counsel appearing for the respondents.

(2.) By filing this application under Sec. 482 of the CrPC, read with Article 227 of the Constitution of India, the State of Assam, as petitioner no.1 and one of its officer as petitioner no.2 have sought for quashing and setting aside the order dtd. 17/7/2021, passed by the learned Sessions Judge, Dibrugarh in Crl. Revision No.15(3)/2021, whereby the custody/zimma of the seized vehicle as well as the consignment of 1000 cases of rum/whiskey have been granted de hors the provisions of the Assam Excise Act, 2000.

(3.) The case of the parties, in brief is that, on 11/6/2021, at about 6:30 A.M., the Dibrugarh Excise team led by the Deputy Superintendent of Excise, intercepted a truck bearing Registration No.AS 06 AC 8975, based on sourced information, near Jamira in Dibrugarh District. The truck was carrying 1000 cases of IMFL from M/s. Angels Share Enterprises, Likabali, Arunachal Pradesh, to M/s. New World Wine, Longding, Arunachal Pradesh, as per the documents related to the consignment. However, upon physical verification, the consignment was found comprising of 1008 cases of IMFL. As, the physical stocks of the consignment and the recorded figures in the documents of the consignment were found not matching each other, the truck along with the consignment of 1008 cases of IMFL was seized and Dibrugarh Excise Case No.DBR-12/21 was registered in connection with the aforesaid case under Sec. 53(1)(a) of the Assam Excise (Amendment) Act, 2018.