Madhuresh Prasad, J.—Heard learned counsel for the petitioner and learned counsel for the State.

2. The petitioner’s vehicle (Wagon R) bearing registration No. BR-01EV-5108, was seized on 01.12.2020, in connection with Excise Case No. 98 of 2020, near Bhaljor check post during routine checking. There is alleged recovery of 750 ml of ‘Bacardi Rum’ and 500 ml ‘Kingfisher strong bear’, allegedly, total quantity of illicit liquor recovered is 1.250 litres.

3. The vehicle was subjected to confiscation proceedings in Confiscation (Excise) Case No. 625 of 2020-21, before the Collector Banka. The petitioner appeared in the confiscation proceeding before the Confiscating Authority. His case before the Confiscating Authority was that his brother had taken the vehicle for going to Deoghar. On the way back, he had an altercation with police at the check post, which led to his false implication on extraneous considerations.

4. The vehicle was confiscated on 25.01.2021, (Annexure- 3) to the writ petition. The Excise Commissioner vide order dated 14.04.2021, as contained in Annexure- 4 to the writ petition, passed in Excise Appeal Case No. 195 of 2021, filed by the petitioner, remanded the matter ba