Point of Law : Excise Department of Assam may decide whether transporting wine from the State of Arunachal Pradesh to another destination of Arunachal Pradesh via Assam with or without letter/ permit from excise office of Arunachal Pradesh would attract the provisions of Assam Excise [Amendment] Act ‘2018.

JUDGEMENT :

By filing this petition under Section 482 of the CrPC, the petitioners have sought for quashing and setting aside the proceeding in connection with the Dibrugarh P.S. Case No.66 [Excise] /2021, corresponding to DBR[S] Circle Case No.36/2021, registered under Section 53(1)(a) of the Assam Excise (Amendment) Act, 2018 and also for a direction to the State of Assam not to harass or intercept any goods making inter-state transportation through the National Highways within the State of Assam.

2. Heard Mr. T. Pertin, learned counsel for the petitioners. Also heard Mr. P. N. Goswami, learned Standing Counsel, Excise Department, Assam and also gone through the materials available in the case record.

3. The case of the petitioners are that the consignment of Kiwi Wine, belonging to M/s. Norphel Winery, was being carried from Dirang to Khonsa of Arunachal Pradesh, in the Bolero Pick Up Van, bearing Registration No. AS-12-BC-6235, through Assam and it was apprehended by Excise Department of Assam, near Bogibil Bridge where the vehicle and the consignment was seized. According to the petitioners, as there is no direct road connectivity between Khonsa and Dirang in Arunachal Pradesh, the vehicle used the National Highway in Assam. The only ground on which seizure of the vehicle and the consignment was made, due to discrepancy in quantity of stock being carried, with the challan and absence of the batch number and manufacturing date in the bottles. It is contended that even if the allegation made in the complaint and forwarding report is taken at their face-value, the same failed to make out even a prima-facie case under Section 53(1)(e) of the Assam Excise Act.

4. Mr. Pertin, the learned counsel for the petitioners submits that the petitioners have hired the vehicle on daily basis and hire charges are being paid by them, who is a petty entrepreneur, and that the seized consignment are also lying unattended since the date of seizure on 18.07.2021, and if not released, the same will perish. Therefore, Mr. Pertin, the learned counsel for the petitioners, prayed for releasing the seized Kiwi wine and also the vehicle and to stay further proceeding of the case.

5. Mr. Pertin, the learned counsel for the petitioners, has referred to the decision of Sunderbhai Ambalal Desai Vs. State of Gujarat [Special Leave Petition (crl.) 2745 of 2002], in support of his contention.

6. The limb of arguments of the learned counsel for the petitioners, can be summarized as follows :-

(i) As regards seizure of the Kiwi Wine, it is submitted that the wine produced by M/s. Norphel Winery are sold within the State of Arunachal Pradesh, for which the materials had to pass through the National Highway, situated in Assam for supply to the transit locations in the State of Arunachal Pradesh. In the present case, M/s. Norphel Winery had dispatched the consignment of Kiwi Wine from Dirang in Arunachal Pradesh, to M/s. East Beverages at Khonsa, in Tirap District, with the challan bearing No.30, dated 16.07.2021, for Kiwi Wine – 30 cases of 750 ML and 20 cases of 375 ML, in the Bolero Pick Up Van, bearing Registration No. AS-12-BC-6235 and due to the lack of road communication, the consignment had to be transported to Khonsa via Assam and the said consignment was not for sale in Assam and such goods were not transported or moved from one place to another place within the State of Assam.

(ii) Regarding the documents pertaining to the consignment, it is submitted that the driver had produced two documents, one issued by the Asstt. Commissioner of Excise Department, Govt. of Arunachal Pradesh, dated 12.07.2021, allowing M/s. Norphel Winery to transport/sale Kiwi wine of 375 ML (144 cases) and of 750 ML (26 cases) in Tirap District and the second document was issued by M/s. Norphel Winery, dated 16.07.2021, showing 20 cases of 375 ML and 30 cases of 750 ML Kiwi wine.

(iii) It is further contended that there was a typographical error in the letter issued by the Asstt. Commiss