The admitted fact is that a case crime No. 42 of 2018, u/s 272, 273 I.P.C. read with section 60(2), 63 and 72 of the U.P. Excise Act was registered at police station Kaptanganj, District Basti, on 11.4.2018 on the basis of recovery memo prepared on spot when upon surprise checking the vehicle Scorpio Car bearing Registration No. UP 51 AD 4057 was found with denatured spirit in the tune of 20 liter per container in ten containers i.e. total 200 Liters denatured spirit was recovered from this vehicle for which there was no justification. Besides this there was a recovery of Ganja of 1 Kg 200 Gms from this vehicle and for it also there was no justification. Hence, another Case Crime No. 43 of 2018 u/s 8/20 N.D.P.S. Act was registered. A report of police station concerned was submitted before the District Magistrate for confiscation of above vehicle Scorpio UP 51 AD 4057 u/s 72 of the U.P. Excise Act. The District Magistrate issued notice to the registered owner Arun Kumar, the present revisionist. Reply was filed u/s 72(2) of the aforesaid Act. The Collector heard both the sides and passed an order of confiscation with a priority to the registered owner in the form of an opportunity to make deposit of the market value of the vehicle concerned, if he wishes and in case of failure in making payment for auction sale of the vehicle. This order was appealed u/s 72(5) of the U.P. Excise Act before the District Judge, Basti, in Civil Appeal. This appeal was heard by the learned District Judge, Basti, and the impugned judgment and order dated 24.11.2018 was passed.