K. NATARAJAN, J.

This appeal is filed by the appellants/respondents in writ petition to set aside the judgment for having allowed the writ petition, WP(C) No.2409/2023 filed by the respondent/

petitioner by the Learned Single Judge.

2. We have heard the arguments of the learned Senior Government Pleader appearing for the appellants as well as the learned counsel for the respondent/petitioner.

3. The case of the respondent/petitioner before the Learned Single Judge is that the respondent/petitioner is the registered owner of the Renault Duster Motor car bearing Reg.No.KL-27 F16 and which was seized by the Excise department on 03.04.2020 on the ground that the vehicle was carried Indian made Foreign Liquor of 4.25 liters. An FIR has been lodged under the Abkari Act against 3 persons including the son of this respondent/petitioner. Subsequently, the son of the respondent/petitioner, Subin Mathew Varghese, already approached the High Court by filing Crl.M.C. No.1132/2021 under Section 482 of the Criminal Procedure Code against him, the FIR has been quashed. Subsequently, charges levelled against the accused Nos.1 & 2 has also ended in acquittal.

4. The learned counsel for the respondent/p