Excise Dept cannot confiscate a Vehicle merely because it was used to Transport Liquor

Dr. Varunveer Vs. Financial Commissioner, Delhi And Ors (Delhi High Court)

Mere fact that the vehicle was used to transport liquor would not be sufficient for confiscating the same, if the owner of the vehicle is able to establish that he/ she was not involved in the offence.

In the present case, there appears to be no dispute that the petitioner was not involved in the offence under Section 33 of the Act and had no knowledge that his vehicle was used in transporting liquor from Haryana. Therefore, the petitioner could not be visited with the punition of confiscation of his vehicle.

FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:-

1. The petitioner has filed the present petition, inter alia, challenging an order dated 04.11.2016 (hereafter ^‘the impugned order^‘) passed by respondent no. 1 (hereafter ^‘the Financial Commissioner^‘), whereby, the petitioner^‟s appeal against an order dated 19.10.2015 passed by respondent no. 2 (hereafter ^‘the Excise Commissioner’) was rejected. By the aforesaid order dated 19.10.2015, the Excise Commissioner had upheld the decision of the Deputy Commissioner, Excise, Entertainment & Luxury Tax for confiscation of the petitioner^‟s vehicle- Mitsubishi Pajero bearing No. DL-2FH P-001 1 (hereafter ^‘the vehicle^‘).

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