JUDGMENT

B. Sasi Mahendran, J.

The Registered Owner -Claimant- Petitioner-Appellant (hereinafter referred to as the “Appellant”) instituted this appeal against the order of the Learned High Court Judge of the Provincial High Court of Sabaragamuwa Province holden in Ratnapura in case No. 21/2019 dated 28.10.2021 where the Learned High Court Judge affirmed the order of the Learned Magistrate of Kalawana bearing No. 15071 dated 06.02.2019 where the Learned Magistrate has confiscated a threeweeler bearing No. SG AAK 2006 consequent to an inquiry.

The accused, Kalaha Gamage Priyantha Nandanapala, was found guilty of the offence of transporting illicit liquor in violation of Section 47 (1) of the Excise Ordinance on his own plea. Following the conviction, the Learned Magistrate proceeded to conduct an inquiry under Section 54(2) of the Excise Ordinance in respect of the vehicle that had been seized for its involvement in the unlawful transportation of illicit liquor, in contravention of the Excise Ordinance .

The Appellant, in their capacity as the registered owner of the vehicle, submitted evidence seeking its release pursuant to Section 54(2) of the Excise Ordinance . In response, the Lea