STATE OF ASSAM Vs. MODI DISTILERRY

JUDGEMENT

(1.) The petitioners in this case are the State of Assam represented by the Secretary to the Department of Excise and Sri Pranjal Panging, Deputy Superintendent of Excise, Kamrup (Metro) cum Investigating Officer (IO for short) of Excise case No. NM/EX.01/2023. The respondents in this case are the (1) Modi Distillery (2) Sri Parag Jyoti Boragi, Manager/authorized representative of Modi Distillery, a unit of Modi Industries, Modi Nagar, Ghaziabad and (3) Sri Momon Hateli, LDC (S) In-Charge G.P. 5, CSD Depot, Narengi. Modi Distillery/Modi Industries Limited (MIL) is a public limited company, which came into existence in the year 1932 with its office at Modi Nagar, Uttar Pradesh.

(2.) This case in brief is that on 24/2/2023 at about 1:00 P.M., the petitioner No. 2 as directed by the Superintendent of Excise, Kamrup (Metro) visited CSD Depot Narengi, regarding an information submitted by the Officer-In-Charge, CSD, Narengi dtd. 23/11/2022 under No. NGD/GP-V/Excise/ that consignment of 300 cases i.e. 3,600 bottles of 'Rockford Reserve Fine and Rare Whiskey 750 ml' Batch No. 218/L1 dated November 2022, was imported to CSD Bonded Warehouse Narengi, C/O Narengi Cantt, Satgaon on 16/11/2022 from the Modi Distillery, a unit of Modi Industries, Modi Nagar at Ghaziabad. During the examination of the consignment, it was found that the holograms were missing in clear violation of the Assam Excise Act, 2000 (Act of 2000, for short) and the Rules framed thereunder by not affixing hologram on the bottles at the time of import. The aforementioned consignment was seized and given in custody to Momon Hateli, LDC (S) In-Charge G.P. 5 for safe custody at CSD Depot, Narengi and the Excise Case No. NM/EX-01/2023 was registered at Noonmati Excise Circle under Ss. 58(b) and 64A of the Act of 2000.

(3.) On 28/2/2023, the petitioner No. 2 forwarded the complaint along with the seizure list to be produced before the learned Chief Judicial Magistrate, Kamrup (M) (CJM for short) regarding the excise case captioned above. Vide order dtd. 28/2/2023 the learned SDJM (S) No. I, Kamrup (M) had seen seized sample and the same was forwarded for chemical analysis.