Rajeev Ranjan Prasad JUDGMENT
Rajeev Ranjan Prasad, J.
1. The writ petitioners have moved this Court in its extraordinary writ jurisdiction for setting aside the order dated 22.11.2017 passed by the Excise Commissioner, Bihar Patna. By the impugned order, the Excise Commissioner, Bihar has rejected the appeal preferred by the petitioners for release of 550 Cartoons (4842.00 liters) of Mac Dowell No. 1 whisky as per seizure list dated 6.5.2016 with the Truck bearing number WB-51A/7310 which has been confiscated under Section 58(2) of Bihar Prohibition and Excise Act, 2016 and thereby he refused to interfere with the confiscation order passed by the Collector in Excise Case No. 08/2016-17.
2. Petitioner No. 1 is a private limited company incorporated under the provisions of the Companies Act, 1956 and is the manufacturer of the whisky seized on 6.5.2016 by Sub Inspector of Excise, Kishanganj. Petitioner No. 2 is the Authorized Carrier having its office in the State of West Bengal at Kolkata. It is the common case of the petitioners that while the Goods were being carried to its destination at Kolkata from Siliguri on Truck No. WB-51A/7310, the same was intercepted around Farig Gola Check Post (Kishanganj) by Sub Inspector, Excise and a seizure list was prepared which detailed the goods and the documents along with Truck seized on 6.5.2016. They have specifically stated that this is the only route to Kolkata via NH 37.
3. A copy of the report along with seizure list have been brought on record by way of Annexure-2 series to the present writ application. The petitioners claim that the documents seized and mentioned in the seizure list would show that the exclusive possession and ownership of the petitioners are not in dispute and further that the petitioners were in possession of goods with valid and bonafide as also proper documents and all the applicable taxes have been paid thereon. Copy of the consignment note bearing details including from destination and invoice No. with date has been enclosed as Annexure-3 to the writ petition. The petitioners have also placed on record that the Lorry Challan having entire description including name of driver, his PAN No. , quality of wine and other details were very much available and filed before the Collector, Kishanganj for purpose of release of the goods seized.
4. The petitioners have brought on record (Annexure-5 to the writ petition), which is a report of the Excise Department, Government of West Bengal stating that " there is no doubt regarding the genuineness of the consignment of 550 cases of Foreign liquor which was issued from Cosmos Beverages Pvt. Ltd., FL Trade (Consignor), Eastern Bye Pass Road, Thakur Nagar, P.O.: Sahudangi Haat, District- Jalpaiguri, P in - 735135 and was en-route to Essbee Intech Pvt. Ltd., FL Trade (Consignee), 15 Canal East Road, Kolkata (North), Pin- 700067 under the cover of Transport Pass no: FLDT/2016-2017/00081074 dated 5.5.2016 in vehicle bearing registration No. WB51A-7310 and the validity of the consignment was for 72 hours i.e. 8.5.2016 up to 4.40 P.M."
5. Learned counsel representing the petitioners submits that the impugned order by which the Collector-Cum-District Magistrate, Kishanganj has confiscated the vehicle and the Articles seized as also the order by which the Excise Commissioner, Bihar has rejected the appeal preferred by the petitioners against the order of confiscation are wholly illegal, arbitrary and bad in law.
6. Pointing out the infirmities in the impugned order passed by the Excise Commissioner, learned counsel submits that the finding of the Commissioner that the appellants did not comply with the requirement of digital locking system has no basis to stand. It is his contention that if the digital locking facility was available at the Farig Gola Check Pos........