Excise Matter remanded back to Single Bench: Delhi HC allows Writ on Exhaustion of all Alternate Remedies [Read Order]

A Division Bench of the Delhi High Court has recently allowed the Letters Patent Appeal (LPA) challenging the decision of the Single Bench dismissing the Writ Petition of the appellant.

The appellant’s car i.e. Kia Seltos (‘said vehicle’) was apprehended by the police when it was being driven by the appellant’s husband and he was found with 192 Nips of impacted grain Whisky 240 nips of Episode Whisky and 1000 Nips of Asli Santra Masaledar Desi Sharab (Annexure P-2), which was being carried for sale in Haryana without any valid transport permit from the Excise Department.

The said vehicle was taken into possession vide FIR No. 275/2020 dated 5.04.2020 registered under Section 33, 38, 58 of Delhi Excise Act, 2009 (‘Delhi Excise Act’) with Police Station Nangloi.

The said vehicle was produced before Assistant Commissioner, in accordance with the Section 59 of the Delhi Excise Act, who ordered confiscation of the vehicle considering that the driver was purportedly found with 29 cases of illicit liquor during lockdown.

The Order was challenged before the Financial Commissioner in Case No. 87/2021 The Financial Commissioner also dismissed the Orders and upheld the confiscation of the said vehicle.

This Order of the Financial Commissioner was challenged before the Single Judge in W.P.(C) No.14219/2022. However, by placing reliance upon the judgment of the Hon’ble Supreme Court in State (NCT of Delhi) Vs. Narender, the Writ Petition was dismissed with liberty to the Appellant herein to avail other remedies.

Aggrieved by the Impugned Judgment passed by the Financial Commission, the Appellant was constrained to file the instant LPA.

The Appellant has argued that the Single Judge failed to appreciate the judgment of the Hon’ble Supreme Court in State (NCT of Delhi) Vs. Narender is entirely distinguishable on facts.

The counsel for the Respondent has sought to show the propriety of the Impugned Judgment by reiterating that since the Supreme Court in Narender has laid down the law with regards to the applicability of the Delhi Excise Act.

The Division Bench of Chief Justice Satish Chandra Sharma and Justice Subramonium Prasad observed that, State (NCT of Delhi) Vs. Narender (2014), is distinguishable on facts.

As the Single Judge did not have the occasion to pass detailed judgments appreciating the facts, the instant matter was remanded to the Single Bench for his consideration.

It was also observed that, according to the facts, the Appellants had exhausted their appellate remedy under Delhi Excise Act, having appealed to the Financial Commissioner as a last resort as well. Hence, there was no alternate efficacious remedy available to the Appellant

Considering this, this Court found the case of the appellant fit for the exercise of the discretionary powers under Article 226, Writ Jurisdiction.

To Read the full text of the Order CLICK HERE

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