JUDGMENT

Battu Devanand, J. - Heard Sri K.Dheeraj Reddy, learned counsel appearing on behalf of Sri K.D.Prasanna Kumar, learned counsel for the petitioner on record and the learned Government Pleader for Prohibition and Excise appearing for the respondents and perused the material available on record.

2. With the consent of both sides, this Writ Petition is disposed of at the stage of admission.

3. Learned counsel for the petitioner submits that the petitioner is the owner of the vehicle i.e., Mahindra XUV Car registered bearing No.OD02-BR-7482. The said vehicle was seized by the 4th respondent on 17.09.2021 alleging illegal transportation of some liquor bottles in it and registered a case in Cr.No.589 of 2021 under the provisions of the andhra Pradesh Excise act, 1968. Subsequently, a show cause notice dated 11.10.2021 issued to the petitioner. as the petitioner failed to submit his explanation, the 3rd respondent basing on the material available on record passed order on 06.12.2021 confiscating the seized vehicle. aggrieved by the confiscation order, the petitioner preferred an appeal before the 2nd respondent on 24.12.2021 and along with the appeal, the petitioner filed an applicat