TMI Blog2015 (10) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... .W. 3 also speaks to the initiation of confiscation proceeding before the Authorized Officer. But as contemplated under Section 43A of the Karnataka Excise Act, it is necessary that the seized vehicle and also the prohibited goods will have to be produced before the Authorized Officer without any unreasonable delay and it is only on production of said seized property under sub-section (1) of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as challenged the order of the Presiding Officer in Crl. A. No. 46/2013, dated 21-3-2013 setting aside the order of the Authorized Officer and Deputy Commissioner of Excise confiscating the Autorickshaw bearing No. KA-18-A-4378. 2. The facts reveal that the aforesaid Autorickshaw was found to carry liquor on 14-12-2010 and after credible information, it was seized along with whisky bottles. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 4 who are the Excise Officers speak about the seizure and production of seized material. P.W. 3 also speaks to the initiation of confiscation proceeding before the Authorized Officer. But as contemplated under Section 43A of the Karnataka Excise Act, it is necessary that the seized vehicle and also the prohibited goods will have to be produced before the Authorized Officer without any unreasonab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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