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, t