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Punjab and Haryana High Court
Decided on: 01.02.2022

Punjab Excise Act, 1914 (Punjab Act 1 of 1914), Sections 72F, 78 – Code of Criminal Procedure, 1973 (2 of 1974), Section 451 -- Excise matter – Release of vehicle on superdari – JMIC ordered release of the vehicle subject to depositing cash amount of Rs.3,00,000/- in the Treasury of the Court – Revision against dismissed – None of the Courts below has made any endeavour to determine the value of the seized conveyance/offending vehicle – No tangible evidence existing on record suggestive that the value of the seized conveyance/offending vehicle – Petitioner may file the credible valuation within 02 weeks, before the learned Magistrate concerned, and, the latter shall after giving an opportunity of hearing to all the concerned, shall within 03 weeks thereafter, make a fresh order, in accordance with law, upon, the apposite application.

(Para 2-7)

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