JUDGMENT

The petitioner is the RC owner of an Auto rickshaw bearing registration No.KL-56F-9380. On 05.06.2014, the Balussery Excise Range Officer seized the aforesaid vehicle, alleging transportation of Indian made Foreign Liquor, which led to the registration of Crime No.65/14 under Sections 55 (i) and 34(1)(a)(IV) of the Abkari Act . Thereafter, the said vehicle was produced before the second respondent, Deputy Commissioner of Excise, under Section 67B of the . Ext.P1 confiscation order was passed on 30.09.2014. The petitioner remitted the market value of the vehicle, which was fixed at Rs 50,000/- and took custody of the vehicle.

2. Crime No.65/14 charge sheeted by the Excise Inspector, Balussery Excise Range, was committed to the Sessions Court and numbered as S.C.No.1202/2014. The Sessions Court, after the trial, found that the petitioner was not guilty of the offence and acquitted under Section 235 (1) Cr.P.C., through Ext.P4 judgment, dated

21.11.2015.

3. Based on the acquittal, the petitioner approached the respondent claiming a refund of Rs 50,000/- paid for the release of the vehicle after the confiscation. The said request was rejected through Ext.P7, on 26.03.2016, stat