HONOURABLE MR.JUSTICE B.PRAKASH RAO AND HONOURABLE MR.JUSTICE SANJAY KUMAR WRIT APPEAL No.2105 of 2002 Between: Ibrahim Baig …Petitioner and 1. The Commissioner of Prohibition and Excise, Government of A.P., Hyderabad and others …Respondents HONOURABLE MR.JUSTICE B.PRAKASH RAO AND HONOURABLE MR.JUSTICE SANJAY KUMAR WRIT APPEAL No.2105 of 2002 JUDGMENT: (Per Hon’ble Mr.Justice B.Prakash Rao) The appellant is the petitioner whose writ petition against the orders of confiscation on the ground of violation of the provisions of the Excise Act for possessing certain bottles of liquor was dismissed confirming the orders of the authorities below holding that the appellant is responsible for the same and authorities were directed to encash the bank guarantee furnished by the appellant. Hence, the appeal. Having heard the learned counsel and on perusal of the material on record, we are of the view that having regard to the nature of allegation and especially the bottles seized are very few, there is no justification for confiscating the entire lorry as such. Apparently, during the pendency of the proceedings, the bank guarantee was given taking into consideration the value of the lorry rather than the value of the goods that have been seized. In view of the ultimate finding, which was also confirmed, we are not inclined to interfere with the confiscation which would be to the extent of the value of the goods involved rather than the vehicle. The Writ Appeal is accordingly allowed holding that the appellant is liable for payment to the extent of the amount of value of the goods which have been seized which shall be determined by the respondent No.2 herein and on such determination the bank guarantee shall be restituted to the said amount. The balance amount, if any, shall be returned to the appellant. No order as to costs. _________________ B.PRAKASH RAO, J __________________ Date: 13-08-2009 SANJAY KUMAR, J SKM