JUDGEMENT
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(1.) The vehicle (Ambassador Car) of the petitioner bearing No.AP 4-B-142 was seized by the Prohibition and Excise Inspector, Chittoor on 7-5-1995, on the allegation that it was used in transporting illicit liqour. Proceedings were initiated before the 1st respondent under the relevant provisions of the A. P. Excise Act (for short 'the Act'). The petitioner states that C.C.Np.275 of 1997 registered against him in the Court of Special Judicial First Class Magistrate for Excise, Chittoor, ended in acquittal, through judgment, dated 28-2-2003. The vehicle was released on furnishing a bank guarantee for a sum of Rs.52,000/-, during the pendency of proceedings before the 1st respondent. Petitioner complaints that in spite of the acquittal in the Criminal Case, the respondents are not releasing the bank guarantee. Necessary directions are sought for in this writ petition.
(2.) Heard learned counsel for the petitioner and learned Government Pleader for Excise.
(3.) Whenever any violation of the provisions of A. P. Excise Act is noticed, particularly in relation to transport or manufacture of illicit liquor, two sets of proceedings are initiated. The proceedings under the relevant provisions of the A.P. Excise Act are initiated before the Deputy Commissioner of Excise, which mostly relate to the confiscation of the seized material etc. As a parallel measure, prosecution is launched before the concerned Criminal Court also.;
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