ORISSA HIGH COURT
UMESH PATRA – Appellant
Versus
STATE OF ODISHA – Respondent
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 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
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