COMMNR., PROHIBITION & EXCISE, A.P.&ANR. vs SHARANA GOUDA

The Supreme Court held that under Section 45 of the Andhra Pradesh Excise Act, 1968, mens rea is not a necessary element for the confiscation of a vehicle used in the commission of an offence. The Court found that the omission of the proviso to Section 45(2) by Andhra Pradesh Act 4 of 1994 removed the requirement for the owner's knowledge or belief regarding the offence. Consequently, the High Court's ruling that the vehicle should be returned to the respondent was set aside, affirming the authority's decision to confiscate the vehicle.