In Brief
The Supreme Court examined the jurisdiction to order confiscation or release of a vehicle seized for transporting illicit liquor under the United Provinces Excise Act, 1910. The appellant argued that the Magistrate conducting the criminal trial had sole jurisdiction over the vehicle's fate. The Court held that the Collector possesses exclusive power to confiscate vehicles involved in excise violations, or alternatively impose a fine not exceeding market value. The Magistrate lacks jurisdiction in this matter. Excise Officers' powers operate independently of police powers. The matter was remitted to the High Court.",
The lawyer headnote and full judgment text are available to registered users.