RAJEEV RANJAN PRASAD, J.

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 Su