https://www.taxtmi.com/caselaws?id=420018 Where the U.P. Excise Act, 1910 provides a specific appeal against confiscation of a conveyance under Section 72(7), the inherent criminal jurisdiction under Section 482 CrPC is not maintainable for seeking release of the same vehicle. A conveyance used to carry excise contraband is liable to confiscation under Section 72(1)(e), and the prescribed appellate forum is the District Judge by way of civil appeal. Because the vehicle had already been confiscated and the statutory appeal was not pursued, the High Court treated the special remedy as sufficient and declined recourse to Section 482. en-us Thu, 03 Mar 2022 00:00:00 +0530 Fri, 25 Mar 2022 08:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420018 Where the U.P. Excise Act, 1910 provides a specific appeal against confiscation of a conveyance under Section 72(7), the inherent criminal jurisdiction under Section 482 CrPC is not maintainable for seeking release of the same vehicle. A conveyance used to carry excise contraband is liable to confiscation under Section 72(1)(e), and the prescribed appellate forum is the District Judge by way of civil appeal. Because the vehicle had already been confiscated and the statutory appeal was not pursued, the High Court treated the special remedy as sufficient and declined recourse to Section 482. Case-Laws Central Excise Thu, 03 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420018