Gauhati High Court
Page No.# 1/4 vs The State Of Assam And Anr on 22 August, 2025
Author: Parthivjyoti Saikia
Bench: Parthivjyoti Saikia
Page No.# 1/4
GAHC010221682021
2025:GAU-AS:11221
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : Crl.Pet./786/2021
M/S PREMIUM BONDED WAREHOUSE
A PARTNERSHIP FIRM HAVING ITS PRINCIPAL PLACE OF BUSINESS AT
MAIN ROAD, BANDERDEWA, ARUNACHAL PRADESH-791123, REP. BY ONE
OF ITS PARTNERS SRI RAJESH AGARWAL, AGED ABOUT -53 YEARS.
VERSUS
THE STATE OF ASSAM AND ANR
REP. BY THE PP, ASSAM
2:THE INSPECTOR OF EXCISE
TEZPUR SADAR CIRCLE
D.C. COURT
BUILDING
TEZPUR
DIST. SONITPUR
ASSAM
PIN-78400
Advocate for the Petitioner : MR. O P BHATI, MR. S K GUPTA,MR. M K GOGOI,MR. P
SARMA,MR T C DAS
Advocate for the Respondent : PP, ASSAM, MR. P N GOSWAMI (R-2)
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:: PRESENT ::
HON’BLE MR. JUSTICE PARTHIVJYOTI SAIKIA
For the Petitioner : Mr. O.P. Bhati,
Advocate.
For the Respondent
No.1 : Mr. B. Sarma,
Addl. P.P., Assam.
For the Respondent
No.2 : Mr. R.R. Gogoi,
Advocate for Excise
Department, Assam.
Date of Hearing : 19.05.2025.
Date of Judgment : 22.08.2025.
JUDGMENT AND ORDER (CAV)
Heard Mr. O.P. Bhati, the learned counsel appearing for the petitioner. Also
heard Mr. B. Sarma, the learned Addl. Public Prosecutor, Assam representing
Respondent No.1 whereas Mr. R.R. Gogoi, the learned counsel represents Respondent
No.2.
2. This is an application under Section 482 of the Criminal Procedure Code praying
for quashing the FIR dated 30.11.2020 lodged by the Assistant Inspector of Excise,
Sootea Circle, Sootea before the Inspector of Excise, Tezpur, District- Sonitpur
registered as Tezpur Excise Case No.79/2020-21 under Section 53(1)(A) of Assam
Excise Act, 2000.
3. The petitioner is involved in the business of India Made Foreign Liquor Bonded
Warehouse situated at Banderdewa in the State of Arunachal Pradesh. On 30.11.2020,
the petitioner dispatched a consignment of India Made Foreign Liquor valued at
₹17,50,950/-. The consignment was carried by a vehicle bearing Registration No.NL-
03A-2284 and it was to be delivered at M/s. Premium Bonded Warehouse,
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Mantripukhri near MIT Park, Imphal East. The export permit was issued by Assistant
Commissioner (Tax & Excise), Government of Arunachal Pradesh, Itanagar and the
import permit was issued by Commissioner of Excise, Manipur.
4. While the said consignment was being taken to its destination, on 30.11.2020, at
Dolabari, near Tezpur Town, the Assistant Inspector of Excise, Sootea Circle stopped
the vehicle. The Assistant Inspector of Excise lodged an FIR before the Inspector of
Excise. It was mentioned therein that Manipur is a dry State and taking liquor to
Manipur, itself is illegal.
5. I have considered the submissions made by the learned counsel of both sides.
6. Mr. Bhati had confined his arguments within the ambit of Section 53 and 69 of
the Assam Excise Act, 2000. Section 53 of the said Act prescribes penalty for unlawful
import, export, transport (transit), manufacture, possession, sale etc. of intoxicating
substance other than tari and pachwai. On the other hand, Section 69 of the said Act
prescribes that no Magistrate shall take cognizance of offence punishable under
Section 53, 54, 55, 61 or 69D of the Excise Act, except on his own knowledge or
suspicion or on the complaint or report of an Excise Officer.
7. Mr. Bhati has submitted that the said consignment of liquor was exported into
the State of Assam, rather it was exported to the State of Manipur. According to Mr.
Bhati, Assam Government has nothing to do if liquor was sent to the dry State of
Manipur.
8. At this stage, Section 13A of Assam Excise Act, 2000 is relevant. This Section
says that no intoxicants shall be transported through the State of Assam except with a
valid transit pass as may be prescribed subject to fees payable, if any. Sub-section (2)
of this Section says that in case of the consignment, the driver and owner of the
vehicle or the transporter fails to comply with the aforesaid provision, they shall be
liable for penalty and prosecution as per the provisions of the Act.
8. Admittedly, the petitioner had the export permit issued by the Government of
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Arunachal Pradesh and the Import Permit issued by the Government of Manipur. The
vehicle travelled through the State of Assam without the transit pass as required under
Section 13A of the Assam Excise Act, 2000. Therefore, the petitioner, driver and owner
of the truck are liable to be prosecuted.
9. For the aforesaid reasons, this Court is of the opinion that there are elements of
a prima facie case under Section 53 of the Assam Excise Act, 2000, which exists in this
case.
10. Therefore, it is not a fit case for exercising power under Section 482 of the CrPC.
The present petition is found to be devoid of merit and stands dismissed accordingly.
JUDGE
Comparing Assistant