2010 (10) TMI 1045 - HC - Central Excise

Summary

Issues involved: Interpretation of powers of the Commissioner u/s 47(2) of the Andhra Pradesh Excise Act, 1968 regarding payment of sum of money or value or both for release of seized property.

Summary:

The judgment dealt with a case where liquor stored in premises other than the licensed one led to a case against the appellant, a writ petitioner and licensee. The Commissioner directed the appellant to pay the value of the stock seized, which was challenged in a writ petition. The single Judge dismissed the petition, upholding the Commissioner's power u/s 47(2) of the Act, as previously affirmed by the Division Bench in a relevant case. The focus was on sub-section (2) of Section 47, which allows for payment of sum of money or value or both. The provision clearly grants the Commissioner the authority to request either the sum of money or the value or both. In this case, the Commissioner permitted release upon payment of both sum and value, and upon review, the Court found no reason to intervene. The writ petition was thus dismissed.