Seized goods release claims to be reconsidered by excise authority after hearing, without merits adjudication in writ proceedings

The writ court declined to decide the merits of the exemption claim or the legality of the seizure because the release of the seized goods was already pending before the competent excise authority. As the authority had asked for supporting documents and the petitioner stated that invoices and other material had been furnished, the court directed fresh consideration of the release request on the basis of the relevant facts and the exemption claim. The authority was required to pass a fresh order within one month after giving the petitioner an opportunity of hearing. The dispute was thus left to administrative reconsideration rather than judicial determination on merits.

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Issues: Whether the seized goods should be released pending adjudication and whether the claim for release required fresh consideration by the excise authority.

Analysis: The writ court declined to examine the merits of the rival claims regarding exemption and legality of the seizure, since the matter was still pending before the competent authority. It noted that the authority had already directed production of supporting documents and had indicated that the request for release would be reconsidered on receipt of such material. In light of the petitioner's statement that invoices and other documents had been furnished, the court considered it appropriate that the competent authority pass a fresh order on the release request after taking into account the claim of exemption and the relevant factual material.

Conclusion: The petition was disposed of with a direction to the authority to decide the release request afresh within one month after giving the petitioner an opportunity of being heard.

Final Conclusion: The dispute was not adjudicated on merits, and the matter was left to the competent excise authority for fresh decision on the release of the seized goods.

Ratio Decidendi: Where seizure and release issues are already under consideration by the statutory authority, the writ court may decline merits adjudication and direct fresh administrative consideration after opportunity of hearing.

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