CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH and HONOURABLE MR. JUSTICE ALOK KUMAR PANDEY ORAL ORDER (Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)

4 09-02-2026 The present writ petition has been filed for quashing the order dated 15.05.2025 passed by the Secretary (Prohibition & Excise) Bihar, Patna in Excise Revision Case No. 04 of 2025, whereby and whereunder the order dated 16.08.2024 passed by the Collector-cum-District Magistrate, Darbhanga in Excise Confiscation Case No. 177/Excise/2024 and the order dated

12.11.2024 passed by the Commissioner Excise, Bihar, Patna in Excise Appeal Case No. 94 of 2024 have been set-aside and it has been held that penalty to the extent of 20% of the newest insurance value would be appropriate as also the petitioner has been granted liberty to file application in Form-IV, whereafter appropriate action has been directed to be taken to release the vehicle and in case the said penalty amount is not deposited within a period of 15 days, it has been further directed to auction sale the vehicle in question.

2. The brief facts of the case are that the S.S.T. officials who were on Lok Sabha Election-2024 duty, were searching vehicles while being posted