- 1 - NC: 2025:KHC-D:4185 CRL.RP No. 100247 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 4TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR. JUSTICE V.SRISHANANDA CRIMINAL REVISION PETITION NO.100247 OF 2024 (397(Cr.PC)/438(BNSS)) BETWEEN: 1. DHIERENDRA SINGH S/O. BHAGAWAN SINGH, AGE: 50 YEARS, OCC. SENIOR MANAGER, VARUNA ROADLINES PVT. LTD., PLOT NO.49, KADBAND, PONDA, STATE: GOA. 2. PRALAYA PARAYODHI BIHARI BAHALI AGE: 45 YEARS, OCC. LEGAL OFFICER, VARUNA ROADLINES PVT. LTD., PLOT NO.2, TISKA, PONDA, STATE: GOA. NOW R/BY. ANAND KISHOR JHA AGE: 45 YEARS, AUTHORIZED OFFICER, VARUNA ROADLINES PVT. LTD. …PETITIONERS (BY SRI VIJAY M. MALALI, ADVOCATE) AND: STATE OF KARNATAKA THROUGH EXCISE OFFICE SPL. POLICE STATION KARWAR, REP. BY S.P.P. HIGH COURT OF KARNATAKA, BENCH AT DHARWAD-580011. …RESPONDENT (BY SRI PRAVEENA Y. DEVAREDDIYAVARA, HCGP) THIS CRIMINAL REVISION PETITION IS FILED UNDER SECTION 397 R/W. 401 OF CR.P.C 1973, SEEKING TO SET ASIDE THE ORDER DATED 14.03.2024 PASSED BY PRL. DISTRICT AND SESSIONS JUDGE, U.K. KARWAR, IN CRIMINAL APPEAL NO.187/2019 DISMISSING THE APPEAL AND CONFIRMING THE ORDER DATED 13.03.2019 PASSED IN EXCISE/ CRM/ DTCR/ 164/2009-10 PASSED BY THE AUTHORIZED OFFICER OR DEPUTY COMMISSIONER OF EXCISE UTTARA KANNADA, KARWAR. V N BADIGER Digitally signed by V N BADIGER Date: 2025.03.05 15:28:22 +0530 - 2 - NC: 2025:KHC-D:4185 CRL.RP No. 100247 of 2024 THIS PETITION, COMING ON FOR ADMISSION, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE V.SRISHANANDA) Though the matter is listed for admission, by consent of the parties, same is taken up for final disposal. Heard Sri Vijay M. Malali, learned counsel for revision petitioner and Sri Praveen Y. Devareddiyavara, learned High Court Government Pleader for respondent. 2. Revision petitioners are the applicants whose goods namely tyres were found in the lorry were confiscated by the respondent being the Excise Officer. 3. Facts in brief which are utmost necessary for the disposal of the revision petition are as under: 4. A lorry bearing No.AP-03/U-3786 was in the business of transporting 115 tyres and covers was intercepted by the excise officials and a case came to be registered in Crime No.164/2009-10 on 02.09.2009. - 3 - NC: 2025:KHC-D:4185 CRL.RP No. 100247 of 2024 5. As a part of investigation of the said crime, the said lorry along with goods was confiscated by the excise authorities by exercising the power under Section 43B of the Karnataka Excise Act. 6. Same was objected to and after thorough trial, confiscation order which was provisional in nature was made absolute. 7. Against which, an appeal came to be filed before the Court, Karwar in Crl.A.No.187/2019. Learned Judge in the First Appellate Court after securing the records, heard the parties in detail and dismissed the appeal and confirmed the order passed by the Deputy Commissioner of Excise in confiscating the tyres. 8. Being aggrieved by the same, owners of the tyres are before this Court in this revision petition. 9. Sri Vijay M. Malali, learned counsel for revision petitioners re-iterating the grounds urged in the petition vehemently contended that the criminal case registered in - 4 - NC: 2025:KHC-D:4185 CRL.RP No. 100247 of 2024 respect of the incident ended in an acquittal and there is a categorical finding by the duly constituted Court to the effect that incident as is enunciated by the prosecution did not occur at all and there was no appeal filed by the State against the same. 10. Therefore, the finding has become final which has not been taken into consideration by learned Deputy Commissioner or the learned Judge in the First Appellate Court resulting in miscarriage of justice and sought for the allowing the revision petition. 11. Per contra, Sri Praveen Y. Devareddiyavara, learned High Court Government Pleader supports the impugned order. 12. Having heard the parties in detail, this Court perused the material on record meticulously. 13. On such perusal, it is crystal clear that in respect of the incident that said to have occurred on 02.09.2009 wherein lorry bearing No.AP-03/U-3786 was - 5 - NC: 2025:KHC-D:4185 CRL.RP No. 100247 of 2024 intercepted by the excise officials and the same was seized along with the goods on the ground that there is violation of provisions of Excise Act and Rules inasmuch as lorry carried illicit liquor. A criminal case was foisted against the revision petitioners herein which ultimately on thorough trial, ended in acquittal. No appeal is filed against the same. 14. Thereafter, the confiscation proceedings continue and learned Deputy Commissioner of Excise confiscated the lorry and tyres has released only lorry and not the tyres. 15. Admittedly, such power was exercised by the learned Deputy Commissioner under Section 43B of the excise Act. 16. The invoices and other material documents that were placed on record by the owners of the tyres were not properly considered by the learned Deputy Commissioner while passing the order. - 6 - NC: 2025:KHC-D:4185 CRL.RP No. 100247 of 2024 17. However, the learned Judge in the First Appellate Court did take into consideration the material placed on record and has stated that panchanama stood proved and the incident as is enunciated by the prosecution also stood proved inasmuch as liquor bottles were hidden in between the tyres and therefore, the tyres were also illegally being transported. 18. When the duly constituted Court has acquitted the revision petitioners for the transportation of illicit liquor which became final in the absence of any appeal filed by the State, the learned Judge in the First Appellate Court ought not to have taken into consideration very same set of facts in holding that tyres were also illegally transported for the purpose of illegally smuggling the liquor bottles. Therefore, the impugned judgment suffers from legal infirmities and perversity. 19. Therefore, from the above discussion, this Court is of the considered opinion that the confiscation order passed by the learned Deputy Commissioner - 7 - NC: 2025:KHC-D:4185 CRL.RP No. 100247 of 2024 especially only with regard to the tyres when he has released the very lorry in which the goods were being transported, has resulted in miscarriage of justice calling for interference from this Court in revisional jurisdiction. 20. Hence, the following: ORDER (i) Criminal Revision Petition is allowed. (ii) Orders dated 13.03.2019 passed by the Deputy Commissioner of Excise, Uttara Kannada, Karawar in Crime No.164/2009-10 confirmed by the Prl. District and Sessions Judge, Uttara Kannada, Karwar, in Crl.A.No.187/2019 is hereby set aside. (iii) Confiscated tyres which were given to the interim custody of the revision petitioners is made absolute. (iv) Bank guarantee executed by the revision petitioners stands discharged. SD/- (V.SRISHANANDA) JUDGE NAA CT:PA List No.: 2 Sl No.: 18