Excise Law and the Confiscation of Vehicles: Deterrence Versus Overreach of Power

Abstract

The confiscation of vehicles under the Excise Act, 1915 has long been justified by the State as a preventive and deterrent mechanism against the illegal transportation and trade of liquor. However, this practice has sparked serious legal and constitutional concerns, especially in light of increasing allegations of administrative overreach, procedural arbitrariness, and violation of property rights. This research paper critically examines whether such confiscation truly serves its intended purpose of deterrence or if it inadvertently results in a disproportionate curtailment of civil liberties and misuse of state power. Anchored in doctrinal and analytical methodology, the paper studies the statutory scheme under the Excise Act, judicial pronouncements, and comparative legal standards to assess the legitimacy and impact of vehicle confiscation measures. The paper further delves into the tension between State objectives and individual rights under Articles 14, 19(1)(g), and 300A of the Constitution. While the power to confiscate may serve public interest in controlling illicit liquor trade, the research highlights the urgent need for procedural safeguards, proportionality in enforcement, and harmonization of State practices to ensure that such powers are exercised within the bounds of law and justice. By engaging with judicial trends, policy analysis, and constitutional scrutiny, this paper aims to contribute to the broader discourse on balancing deterrence with rights-based governance in the context of excise regulation.