The facts, giving rise to the instant petition, briefly stated, is that a first information report came to be lodged on 22.03.2020 being Case Crime No. 132 of 2020, under Sections 60(2), 72 U.P. Excise Act, 1910 (hereinafter referred to as "Act, 1910") and Section 272/34 I.P.C., Police Station Khutar, District Shahjahanpur. The vehicle (Motorcycle No. U.P. 27 AP/0636) was recovered on the spot carrying illegal 50 ltr. countrymade liquor in a tube and 20 ltr in a container. Vehicle was seized in the proceedings initiated in terms of the provisions of Act, 1910. The Collector vide order dated 11.11.2020 affirmed the notice and the vehicle used for the purpose of carrying illegal liquor, was directed to be seized and auctioned. Aggrieved, petitioner preferred an appeal being Civil Appeal No. 23 of 2020 (Subhash Vs. State of U.P.). The appellate court dismissed the appeal affirming the order passed by Collector.