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2026 Supreme(Ori) 165

IN THE HIGH COURT OF ORISSA AT CUTTACK
B.P.ROUTRAY
Umesh Patra – Appellant
Versus
State of Odisha – Respondent


Advocates Appeared:
For the Petitioner:Ms. Namita Pattanaik, Advocate
For the Opposite Parties : Mr. Goutam Tripathy, AGA

Table of Content
1. overview of the case and vehicle confiscation. (Para 1 , 3 , 5 , 6)
2. petitioner's arguments against the confiscation. (Para 4 , 7)
3. court's analysis of statutory provisions. (Para 8 , 9 , 10 , 11 , 12 , 13 , 14)
4. order to remand the appeal for reconsideration. (Para 15)

JUDGMENT :

B.P. Routray, J.

1. The writ petition has been filed challenging the impugned orders of the Appellate Authority dated 2nd December 2025 and the Original Confiscating Authority dated 16th 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

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