The present writ petition has been filed for quashing the
order dated 15.05.2025 passed by the Secretary (Prohibition &
Excise) Bihar, Patna in Excise Revision Case No. 04 of 2025,
whereby and whereunder the order dated 16.08.2024 passed by
the Collector-cum-District Magistrate, Darbhanga in Excise
Confiscation Case No. 177/Excise/2024 and the order dated
Patna High Court CWJC No.14033 of 2025(4) dt.09-02-2026
12.11.2024 passed by the Commissioner Excise, Bihar, Patna in
Excise Appeal Case No. 94 of 2024 have been set-aside and it
has been held that penalty to the extent of 20% of the newest
insurance value would be appropriate as also the petitioner has
been granted liberty to file application in Form-IV, whereafter
appropriate action has been directed to be taken to release the
vehicle and in case the said penalty amount is not deposited
within a period of 15 days, it has been further directed to
auction sale the vehicle in question.