STATE(GNCT OF DELHI) vs NARENDER

The Supreme Court held that the Delhi High Court's order to release a vehicle seized under the Delhi Excise Act, 2009 was valid, as the vehicle was seized and not confiscated, thus Section 58 of the Act did not apply. The Court emphasized that the procedure for release of the vehicle should follow Chapter VI of the Delhi Excise Act and Section 451 of the Code of Criminal Procedure. The appeal by the State of Delhi was dismissed, affirming the High Court's decision to release the vehicle on security.