This revision petition is filed by the State challenging the Order dated 31.01.2012, passed by the Court of I Additional District and Sessions Judge, D.K., Mangaluru, in Criminal Appeal No.138/2010, whereby the learned Sessions Judge allowed the appeal filed by the respondents herein and set aside the Order dated 13.08.2010, passed by the Authorized Officer and Deputy Commissioner of Excise, D.K., Mangaluru, in proceedings No.SDK/151/DTCR/2006-07.

2. By virtue of the impugned order passed by the learned Sessions Judge, the order of confiscation passed by the Authorized Officer was set aside and the release of the Ambassador car bearing reg. No.KA-19/A-987 to the interim custody of the respondent herein by virtue of an interim order, was made absolute.

3. I have heard the learned High Court Government Pleader appearing for the petitioners and the learned counsel for the respondent.

4. It is the case of the prosecution that on 14.11.2006 at about 5.30 a.m., the then Sub-Inspector of Excise, Mangaluru Sub-Division, while patrolling on Surathkal- Mangaluru Highway along with his staff, received a credible information that illicit liquor is being transported in some vehicles. Having