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Bombay High Court

MANISHKUMAR KARISHBAI PATELversusU T ADMINSTRATION OF DADRA AND NAGAR HAVELI AND DAMAN AND DIU THROUGH THE SECRETARY EXCISE

Decided
Disposal
Disposed Off

Holding

The petition is disposed, directing that the appeal against the confiscation order be decided within four weeks by the appropriate authority.

Summary

The petitioner, Manishkumar Karishbai Patel, challenged a confiscation order dated 1 June 2025 that seized his Hyundai Creta, alleging unauthorized personal use of the vehicle by government officials and seeking a writ of mandamus for its immediate release. The petitioner argued that proximity of his vehicle to another vehicle carrying liquor bottles should not justify the confiscation. The respondents contended that the appeal against the confiscation order should be filed before the Administrator, not the Deputy Commissioner of Excise, who had initially received the petition. The Court examined the jurisdictional issue and directed that the appeal be heard by the appropriate authority, allowing the Deputy Commissioner to transfer it to the Administrator if necessary. It further ordered that the appeal be decided on its merits within four weeks of the order’s communication. Consequently, the writ petition was disposed of without granting the writ of mandamus.

Issues considered

  • Whether the confiscation order can be set aside by a writ of mandamus for the release of the vehicle.
  • Whether the appeal against the confiscation order lies with the Deputy Commissioner of Excise or the Administrator.
  • Whether the Deputy Commissioner of Excise has the authority to transfer the appeal to the Administrator.

Subjects

  • confiscation order
  • writ of mandamus
  • appeal jurisdiction
  • excise law
  • administrative law
  • vehicle seizure

Judgment

             Digitally signed
             by ARUNA
 ARUNA     SANDEEP
 SANDEEP   TALWALKAR
 TALWALKAR Date:
             2026.10.06
             15:09:54 +0530
                                                             53.wp-7559-2026.doc



            IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                    CIVIL APPELLATE JURISDICTION

                           WRIT PETITION NO.7559 OF 2026

Manishkumar Karishbai Patel                  … Petitioner
     Versus
U T Administration of Dadra and Nagar Haveli
and Daman and Diu and ors.                   .… Respondents

                               ****
Adv. Mahaling Pandarge, Adv. Abhijeet Sammi, for the petitioner.
Mr./Smt./Ms. , AGP for the respondent-State.
Adv. Harsh Dedhia, for respondents.
                               ****
                             CORAM : M. S. KARNIK &
                                        SANDESH D. PATIL, JJ.

                                       DATE :   5th OCTOBER 2026

P.C. :

1.           Heard the learned Counsel for the Petitioner.

2.           The challenge in this Petition is to the Confiscation Order

dated 1/6/2025 regarding the vehicle in question i.e. Hyundai

Creta (GJ-15-CF-9692) and seeks a Writ of Mandamus for its

immediate release, following the Respondents’ failure to provide a

hearing and the discovery of the vehicle’s unauthorised personal

use by government officials. The submissions of the learned

Counsel for the Petitioner is that merely because the vehicle was

in close proximity with another vehicle involved in transporting



Talwalkar                              1
                                                        53.wp-7559-2026.doc



liquor bottles, the Petitioner cannot be penalised.

3.          We find that the Petitioner has filed Appeal and

Application for release of Vehicle before the Deputy Commissioner

of Excise, U.T. Administration of Dadra & Nagar Haveli and Daman

& Diu, Silvassa. The learned Counsel for the Petitioner submits

that said appeal be heard and finally decided. Considering that the

vehicle is confiscated on 1/6/2025, the Deputy Commissioner of

Excise, Silvassa to hear and decide the appeal expeditiously, in any

case within a period of 4 weeks from the receipt of intimation of

this order and convey the decision the Petitioner.

4.          The learned Counsel for the Respondents submits that the

appeal would lie before the Administrator and not before the

Deputy Commissioner of Excise, Silvassa before whom the Appeal

is filed. The Deputy Commissioner of Excise may transfer the said

appeal to the Administrator.

5.          The learned Counsel for the Petitioner submits that he

would argue the appeal before the Administrator. The Petitioner is

permitted to carry out necessary amendments in the appeal. All

contentions are kept open.

6.          The appeal be decided within 4 weeks on communication



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                                                         53.wp-7559-2026.doc



of this order, on its own merits and in accordance with law.

7.          With the above observations, the Writ Petition is disposed

of.



(SANDESH D. PATIL, J.)                             (M. S. KARNIK, J.)




Talwalkar                        3


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