https://www.taxtmi.com/caselaws?id=395173 The Court quashed the confiscation orders of a vehicle under the U.P. Excise Act, ruling in favor of the petitioner. It was found that the owner was not given the option to pay a fine as required by Section 72(2) of the Act, and there was no evidence of the owner's knowledge of the vehicle's involvement in illegal activities. Following a Supreme Court precedent, the Court directed the release of the vehicle, allowing the petitioner to use it after meeting certain conditions and prohibiting its sale during criminal proceedings. en-us Fri, 08 May 2020 00:00:00 +0530 Mon, 11 May 2020 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395173 The Court quashed the confiscation orders of a vehicle under the U.P. Excise Act, ruling in favor of the petitioner. It was found that the owner was not given the option to pay a fine as required by Section 72(2) of the Act, and there was no evidence of the owner's knowledge of the vehicle's involvement in illegal activities. Following a Supreme Court precedent, the Court directed the release of the vehicle, allowing the petitioner to use it after meeting certain conditions and prohibiting its sale during criminal proceedings. Case-Laws VAT and Sales Tax Fri, 08 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395173