Confiscation of a vehicle under the Odisha Excise Act requires evidence of its involvement in an offence, and procedural fairness must be upheld, allowing the petitioner an opportunity to prove lack of knowledge.

JUDGMENT :

B.P. Routray, J.

1. The writ petition has been filed challenging the impugned orders of the Appellate Authority dated 2^nd December 2025 and the Original Confiscating Authority dated 16^th July 2025 in Annexures-2 & 1 respectively.

2. I have heard Ms.Pattnaik, learned counsel for the Petitioner and Mr.Tripathy, learned Additional Government Advocate for State-Opposite Parties.

3. The Petitioner is the owner of the car bearing Registration No.OD-11AD-1256 (Maruti Suzik Celerio ZLX) and the vehicle was seized and confiscated in terms of the proceeding initiated under Section 71 of the Odisha Excise Act.

4. It is submitted on behalf of the Petitioner that the order of confiscation passed by the Authorized Officer under Annexure-1 and then confirmed by the Appellate Authority under Annexure-2 are suffering from material errors as there is lack of evidence in support of transportation of alleged excisable article, i.e. 51 liters of illicit NDP IMFL from possession of the Petitioner in the vehicle, and secondly, there was no material to satisfy that the same was transported deliberately by the Petitioner in the vehicle in question.

5. The facts of the case are that when the Petitioner was driving his vehicle as the owner of the same on 11^th April 2025 at about 5:00 AM along with one Kartika Gope, the same was detected by Excise Officers at Gohira Bridge under Jamda Police Station and found containing 51 liters of NDP IMFL carried in two bags kept in the dickey of the car. As such, the illegal liquor was seized and the Petitioner along with Kartika Gope was arrested for commission of offences under Sections 52(a)(i), 59 and 63(1) of the Odisha Excise Act, 2008. Upon taking cognizance of the matter by the competent court, proceeding for initiation of confiscation of the vehicle bearing Registration No.OD-11AD-1256 was started and notice was sent to the Petitioner to submit his reply. The Petitioner submitted his reply stating that such amount of liquor found in the dickey of the vehicle does not belong to him and it was belonging to the other accused namely, Kartika Gope. It is stated by the Petitioner that on the alleged date and time when he was returning to his house situated at village Tiring, on the way at village Badadalima, said Kartika Gope requested him to give him lift up to his village and loaded two bags in the dickey telling that the same are marriage articles required to be handed over to his relatives. Believing his words, the Petitioner gave lift to said Kartik Gope in his vehicle along with the containers, which were subsequently detected to be carrying 51 liters of illicit NDP IMFL leading to registration of the case and his arrest. It is also the case of the Petitioner that he bought the vehicle in question prior to seven/eight months back on finance and if the same would be confiscated, he would loss his livelihood.

6. Admittedly, the Petitioner is the registered owner of the vehicle bearing registration no.OD-11AD-1256 (hereinafter referred to as “offending vehicle”) and the said vehicle has been seized vide P.R.No.03/25-26 dated 11^th April 2025 and 2(a) CC Case No.165 of 2025 has been registered in respect of the alleged commission of offences on the file of the S.D.J.M., Rairangpur for illegal possession and transportation of 51 liters of illicit Non-Duty Paid IMFL (NDP IMFL). Further, the Petitioner was the alleged driver of the offending vehicle detected at the time of seizure of the contraband. He is also an accused along with other co-accused namely, Kartika Gope to stand his trial in the criminal case registered against them. Section 71 of the Odisha Excise Act, 2008 authorizes the competent authority to seize and conf