https://www.taxtmi.com/caselaws?id=466070 Section 72 of the Odisha Excise Act, 2008 did not, on the facts shown, oust the criminal court's power to consider interim release of seized property where confiscation proceedings had not been initiated or the vehicle had not been produced before the Collector or authorised officer. The court held that the confiscation scheme under Section 71 requires prompt action and does not justify indefinite retention without moving the statutory machinery. Where the applicant was an innocent owner not arrayed as an accused, the criminal court could still entertain an application for release under Sections 451 and 457 CrPC if confiscation had not progressed within a reasonable time, and the refusal of interim release was set aside. en-us Fri, 04 Jan 2019 00:00:00 +0530 Thu, 22 Jan 2026 19:39:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466070 Section 72 of the Odisha Excise Act, 2008 did not, on the facts shown, oust the criminal court's power to consider interim release of seized property where confiscation proceedings had not been initiated or the vehicle had not been produced before the Collector or authorised officer. The court held that the confiscation scheme under Section 71 requires prompt action and does not justify indefinite retention without moving the statutory machinery. Where the applicant was an innocent owner not arrayed as an accused, the criminal court could still entertain an application for release under Sections 451 and 457 CrPC if confiscation had not progressed within a reasonable time, and the refusal of interim release was set aside. Case-Laws Indian Laws Fri, 04 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466070