JUDGMENT

The writ petition challenges Exts.P2 and P3 orders passed by the Deputy Commissioner of Excise, Ernakulam and the Additional Excise Commissioner, respectively, confiscating the vehicle involved in CR No.964/2013 of the Harbour Police Station.

2. It is alleged that the petitioner had transported 31.500 litres of Indian Made Foreign Liquor (IMFL) in a Mahindra Bolero Jeep bearing registration No. KL-05-V-2930. CR No.964/2013 of the Harbour Police Station was registered under sections 13 read with 63 of the Abkari Act . The vehicle was produced before the authorized Officer and entrusted to the Excise Inspector, Excise Range Office, Mamala, for keeping in safe custody.

3. A show cause notice was issued to the petitioner following the registration of the above crime as to why the vehicle should not be confiscated by the Government. The petitioner had also filed W.P.(C) No. 98/2014, praying forthe release of the vehicle. As per the order passed by this Court, the vehicle was released to the owner by remitting an amount of Rs.1,60,000/- assessed by the Mechanical Engineer (Excise) in TSA No. 3476 dated 14.3.2014. Finding that the chemical analysis certificate proved the fact tha