Interim release of vehicle during confiscation proceedings is permissible when transport documents are genuine and safeguards are imposed.

A vehicle may be released on interim custody during confiscation proceedings under the Essential Commodities Act where the transport documents are found genuine and release can be secured by conditions. The fact that the challan omitted the e-way bill number and E.F.F. did not justify continued detention after the goods had already been treated as purchased on valid documents. Questions about the legality of confiscation itself remain for the competent confiscating authority, while the court may still direct release of the truck on production and verification of documents and compliance with safeguards, without prejudicing the merits of the pending proceeding.

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Issues: Whether the truck could be ordered to be released pending confiscation proceedings initiated under the Essential Commodities Act, 1955, and whether the criminal court's refusal to release the vehicle was sustainable.

Analysis: The truck was refused release only because the challan did not mention the e-way bill number and E.F.F., although the 160 drums of bitumen had already been found to have been purchased on valid and genuine documents and were ordered to be released earlier. The confiscation proceeding was not under Section 130 of the Central Goods and Services Tax Act, 2017, but under Section 6-A(c) of the Essential Commodities Act, 1955. The legality of initiating confiscation under the Essential Commodities Act in the absence of a proved violation of any order or notification was a matter for the competent confiscating authority. As the vehicle had been lying exposed for a long time, its release on appropriate safeguards was justified, while preserving the authority's power to decide the confiscation proceeding on merits.

Conclusion: The refusal to release the truck was unsustainable, and release could be ordered on production of documents, verification by the court below, and compliance with the stated conditions.

Final Conclusion: The revision succeeded, the impugned order was set aside, and the petitioner was entitled to seek release of the truck on the prescribed conditions without affecting the pending confiscation proceeding.

Ratio Decidendi: Pendency of confiscation proceedings under the Essential Commodities Act does not by itself bar release of a vehicle on interim custody where the transport documents are found genuine and release can be safeguarded by conditions, while the confiscating authority retains the power to decide the matter on merits.

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