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2026 Supreme(Online)(Ker) 11215

IN THE HIGH COURT OF KERALA AT ERNAKULAM
MOHAMMED NIAS C.P., J
K.BAIJU – Appellant
Versus
THE EXCISE COMMISSIONER – Respondent


Advocates:
For the Appellants/Petitioners: M.G.KARTHIKEYAN, NIREESH MATHEW, C.C.THOMAS
For the Respondents: P.S. APPU

JUDGMENT

This writ petition is filed for a declaration that the petitioner is entitled to get temporary release of the articles and the amounts seized by the excise party on 20.04.2018 in OR No.28/2018 on executing bond towards the value of the same pending the confiscation proceedings under Section 67B of the Abkari Act to be initiated by the second respondent in the light of Ext.P3 order compounding the offence. There is also a prayer to the second respondent to finalise the confiscation proceedings under of the as per Ext.P4 request within a stipulated time.

2. The petitioner had alleged in the writ petition that no proceedings were initiated under Section 67B of the Abkari Act , and the said delay is causing loss to the petitioner.

3. A counter affidavit has been filed on behalf of the second respondent, contending that when an abkari case has been compounded under Section 67A, the property seized shall be confiscated by the government or disposed of in such manner as may be prescribed. The power of the government to confiscate cannot be doubted at all. However, in terms of the express provision under Section 67C, issuance of a show-cause notice before confiscation under

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