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2026 Supreme(Ori) 717

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


Advocates Appeared:
For the Appellant : Namita Pattanaik
For the Respondent: Goutam Tripathy

Table of Content
1. challenge to confiscation orders. (Para 1 , 2)
2. vehicle seized under the excise act. (Para 3 , 4)
3. circumstances of the seizure explained. (Para 5 , 6)
4. defense claimed ignorance of excisable article. (Para 7 , 8)
5. independence of confiscation from criminal proceedings. (Para 9 , 10)
6. mens rea and procedural fairness in confiscation. (Para 11 , 12)
7. authority must be satisfied with reasons for confiscation. (Para 13 , 14)
8. writ petition remanded for fresh hearing. (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 passe

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