S. Kumar, J.—Heard learned counsel for the parties.

2. Petitioner has prayed for the following relief(s):—

a. To quash the order dated 09/02/2022 passed in Excise revision no. 18/2022 whereby and whereunder the vehicle in question owned by the petitioner is allowed to be released upon payment of 50% of the insurance value of the vehicle as non-refundable penalty. However, the proceeding of the trial court remaining continue. In other word it may be said that during pendency of the judicial proceeding, penalty has been imposed upon the petitioner which amount to double jeopardy.

b. To direct the respondents to release the vehicle of the petitioner in the light of order dated 01/12/2021 passed in C.W.J.C. No. 19228 of 2021 wherein in similar circumstances direction has been issued to release the vehicle pending the writ application for final hearing.

c. To grant any other relief-reliefs for which the petitioner is entitled under the facts and circumstances of the instant writ application.”

3. Briefly stated, the facts of the case is that petitioner is owner of the seized truck and same was used for transportation of goods and it is alleged by the Informant who is an Excise Officer that du