ZENITH CORPORATION Vs. STATE OF BIHAR

JUDGEMENT

(1.) The petitioner is concerned with the confiscation of articles seized in the course of inspection conducted by the Excise Officials on 28/2/2022. During inspection, 2193.450 litres of IMFL was recovered. A truck bearing Registration No. UP- 21CN-7847 was confiscated. The contraband was hidden behind the surgical hospital items which were transported in the truck. The petitioner approached this Court with CWJC No. 6889 of 2022 seeking release of the 217 Nag of surgical items along with other items used in the hospital for the patients like Fabric Bundles, Gauze Than, Bandage Than, Pillow cover, Mosquito net, Blanket, Bedsheets and Bed Cover etc. A Division Bench of this Court by judgment dtd. 10/5/2022 directed the petitioner to approach the Special Court Excise under Sec. 451 of the Cr.P.C. The following direction was issued by the Division Bench:

(2.) The Exclusive Special Excise Court-II, Sitamarhi however, rejected the prayer for release as per Annexure-7; which according to us is a clear contempt of the order passed by this Court. Again in appeal, the Appellate Authority dismissed the appeal filed against the confiscation order (Annexure-5) produced as Annexure-8. A further revision carried was also unsuccessful as per Annexure-9.

(3.) Learned Government Advocate specifically refers to Sec. 56 of the Excise Act where confiscation of seized items also included any other items having bearing with the case. It is the submission of the learned Government Advocate that when the vehicle was inspected, the contraband was hidden under the surgical items seized by the Seizing Officer. In fact, there was a direct nexus with the crime of transportation of contraband since the contraband was transported in the garb of surgical items which were placed on top to hide the contraband.