The main legal point established in the judgment is that Section 69 of the Rajasthan Excise Act provides for the imposition of fines to the satisfaction of the Magistrate concerned in lieu of ordering confiscation of non-excisable articles.

ORDER

1. The petitioner has preferred this criminal misc. petition under Section 482 Cr.P.C. against the order dated 11.11.2022 passed by learned Sessions Judge, Bhilwara in Criminal Revision Petition No.295/2022 whereby the learned court below has dismissed the revision petition and confirmed the order dated 20.10.2022 passed by learned Civil Judge and Judicial Magistrate No.3, Bhilwara in connection with FIR No.48/2022-23 registered at Police Station Bhilwara City, District Bhilwara for the offences under Sections 19/54, 14/54 & 54A of Rajasthan Excise Act, whereby dismissed the application under Section 457 Cr.P.C. preferred by the petitioner for releasing Dyper (Many Poko Pants) transported through the vehicle container bearing registration

2. Learned counsel for the petitioner submits that it is undisputed that the petitioner is a private limited company and Dyper were to be transported under the contract with Unicharm India Pvt. Ltd. The fact of package not being of excisable article is also not disputed. These facts are not disputed by the parties before the learned court below and the learned court below has agreed to these propositions but has refused to grant any indulgence on account of used the package in concealment of the use of excisable material.

3. Learned counsel for the petitioner has drawn the attention of the Court towards Section 69 of the Rajasthan Excise Act, 1950, which reads as follows:

"69. What things are liable to confiscation. -

(1) Whenever an offence punishable under this Act has been committed-

(a) every excisable article in respect of which such offence has been committed;

(b) every still, utensil, implement or apparatus and all materials by means of which such offence has been committed;

(c) every excisable article lawfully imported, transported, manufactured held in possession or sold alongwith or in addition to any excisable article liable to confiscation under Clause (a);

(d) every receptacle, package or covering in which any article as aforesaid or any materials, still, utensil, implement or apparatus is or are found together with the other contents (if any) of such receptacle or package, and

(e) every animal, cart, vessel, raft or other conveyance used in carrying such receptacles or package shall be liable to confiscation:

[***deleted 3 May 2000]

(2) When in the trial of any offence punishable under this Act the Magistrate decides that anything is liable to confiscation under clauses (a) to (d) of Sub-section (1) he may order confiscation:

Provided that in case of a thing other than an excisable article he may, in lieu of ordering confiscation, give the owner of the thing liable to be confiscated an option to pay any such fine as the Magistrate think fit.

Provided further that, if the excisable articles seized in connection with an offence under this Act are such as cannot be legally sold in Rajasthan in the form they were seized, such excisable articles may be ordered to be confiscated by the District Excise Officer concerned, whether or not prosecut on is instituted for the offence and whether or not the offence is compounded; and

*’(2-A) Where the District Excise Officer, after passing an order of confiscation under sub-sec. (2) is of the opinion that it is expedient in the public interest to do so, he may order the confiscated excisable articles or any part thereof to be sold by public auction or to be destroyed or disposed of departmentally in accordance with the rules made by the State Government in this behalf.

(2-B) Whenever any excisable articles is seized under subsec. (1), the District Excise Officer shall have, and, notwithstanding anything contained in any other law for the time being in force, any court, tribunal or other authority shall not have, jurisdiction to make order with regard to the possession, delivery, disposal and release of such property.’.

(3) When anything mentioned in Sub-section (1) is found in circumstances which afford reason to believe that an offence under this Act ha