https://www.taxtmi.com/caselaws?id=265439 Confiscation proceedings under Section 43A of the Karnataka Excise Act cannot be sustained unless the seized vehicle and prohibited liquor are produced before the Authorized Officer without unreasonable delay. Because the seizure officers failed to comply with this mandatory requirement, the statutory foundation for confiscation was vitiated. The appellate court was therefore correct to interfere with the confiscation order, and the revision challenging that interference failed. en-us Wed, 08 Apr 2015 00:00:00 +0530 Sun, 11 Oct 2015 19:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265439 Confiscation proceedings under Section 43A of the Karnataka Excise Act cannot be sustained unless the seized vehicle and prohibited liquor are produced before the Authorized Officer without unreasonable delay. Because the seizure officers failed to comply with this mandatory requirement, the statutory foundation for confiscation was vitiated. The appellate court was therefore correct to interfere with the confiscation order, and the revision challenging that interference failed. Case-Laws VAT and Sales Tax Wed, 08 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265439