Yogesh Kumar vs. The State Of Bihar
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Cause title — parties, addresses and appearances
JUDGMENT AND ORDER C.A.V. (Per: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) Date : 11-09-2026
Both the writ petitions are having connected issues, as such, both were heard together with the consent of the parties, and are being disposed by this common judgment.
Writ petition bearing CWJC No. 20519 of 2025 has been filed for a direction to the respondents nos. 2 and 3 to release 355 cartons of Wiscof Cough Syrup bearing batch no. WW-125155 which was seized from the truck bearing registration no. UP-85-ET-6068, in favor of the petitioner's company, (consignor).
Writ petition bearing CWJC No. 1715 of 2026 has been filed for a direction to the respondent to release the aforesaid vehicle, which is a truck of Eicher company, bearing chassis no. MC2EBGRCOREB51089 and engine no.
3/13 E44CDRE105742, seized in connection with Excise (Jagdishpur) Case No. 199 of 2025 dated 22.11.2025 registered for the offenses under Section 30A of the Bihar Prohibition and Excise Act, 2016. CWJC No. 20519 of 2025
The facts giving rise to the present writ application is that the case was instituted on the basis of written report of the informant, who was posted as Assistant Sub-Inspector, Excise, Jagdishpur, alleging therein that on 21.11.2025 at about 11 p.m., on the basis of secret information, a six-wheeler truck having registration no. UP85ET6068 carrying codeine cough syrup, was intercepted by raiding party and one person was arrested, who disclosed his name as Yogesh Kumar. The seizure list was prepared, truck was seized and a total of 355 cartons of Wiscof cough syrup was recovered from the said truck. Each carton contains 140 pieces of 100 ml bottles of Codeine Phosphate Cough Syrup bearing batch no. WW-125155 and date of manufacture November 2025. The total number of bottles recovered were 49,700 containing in all 4,970 liters of codeine phosphate cough syrup.
It has further been alleged that the driver of the 4/13 said vehicle failed to produce any relevant document showing the lawful possession, transportation or bona fide nature of the aforesaid consignment and accordingly, the said codeine cough syrup was seized and the vehicle was taken into custody.
Learned senior counsel for the petitioner argued that the petitioner-company, namely Windlas Biotech Private Limited, is a duly authorized and validly licensed pharmaceutical manufacturer, holding a valid drug manufacturing license for manufacture of drugs specified in Schedule C and C/1, excluding those specified in Schedule X of the Drugs and Cosmetics Rules, 1945. The company (consignor), upon receipt of the order, dispatched the goods, namely Codeine Cough Syrup, to Divine Enterprises (consignee), Samastipur, and in respect thereof generated GST invoice nos. G/MKT/25-26/3459 and G/MKT/25- 26/3460. The consignee is an authorized C & F agent of the petitioner-company in terms of the agreement dated 31.05.2025. The e-way bill was generated bearing no. 352127256724 and 302127264751 and entrusted the consignment to the transporter, namely Road King Transport under valid transportation documents and chalans.
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It has further been submitted that the company is holding a valid drug manufacturing license bearing License No. 34/UA/2013 and 55/UA/SC/P-2013 for manufacture of codeine based cough syrup, up to the permissible limits prescribed by the government. Divine Enterprises, Samastipur, also holds a valid drug license bearing License No BR-SAM-202863 in Form 20-B and License No. BRCM-202864 dated 21.06.2024 in Form 21-B issued by the competent authority, authorizing it to carry on the business in drugs including codeine-based cough syrup specified under Schedule C and C/1 of the Drugs and Cosmetics Rules, 1945. 8. Per contra, learned counsel appearing on behalf of the respondents opposes the prayer for release and submits that the petitioner cannot claim release of the seized consignment merely on the basis of its drug manufacturing license or the license of the consignee. It is submitted that notification no. 912 dated 18.10.2016 was published in the Bihar Gazette (Extraordinary) on 19.10.2016 which permits manufacture,
bottling,
distribution,
possession, transportation, transit, and import or export of medicinal preparations containing codeine only in accordance with the 6/13 conditions prescribed in the notification and the statutory requirements under the Bihar Prohibition and Excise Act, 2016. 9. It has further been submitted that notification dated 18.04.2023 published in the Bihar Gazette (Extraordinary) vide No. 329 issued under Rule 7 of the Bihar Prohibition and Excise Rules, 2021, read with Section 15 of the Bihar Prohibition and Excise Act, 2016, mandates that every vehicle transporting intoxicants, including codeine-based medicinal preparations into the State of Bihar shall be fitted with a functional GPS-enabled digital lock system. The vehicle in question was not fitted with the prescribed GPS-enabled digital lock, therefore the transportation itself was in violation of the statutory requirements.
Learned counsel for the State next submits that GST invoices, e-way bills and the agreement with the C & F agent relied upon by the petitioner cannot substitute the mandatory requirements under the aforesaid notifications. The validity of the drug licences of the petitioner and the consignee therefore does not by itself establish lawful transportation of the particular consignment into Bihar.
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It is thus submitted that the petitioner had not complied with the aforesaid notifications and the mandatory GPS-enabled digital lock requirement, consequently, no direction for release of the seized consignment of wiscof cough syrup may be given by this Court.
We have heard learned counsel for the parties and have perused the materials on record including the relevant notifications.
From the notification dated 18.10.2016, published in Bihar Gazette (Extraordinary), Govt. of Bihar in exercise of power conferred under Section 3 of the Bihar Prohibition and Excise Act, 2016, notified that all medicines for medicinal preparations containing medicinal ingredients to be intoxicants for the purposes of Excise Act. The medicinal ingredients are mentioned as follows:- (i) Codein (ii) Dextropropoxyphene
The notification further says that no medicines for medicinal preparations containing the above mentioned ingredients shall, from the expiry of thirty days from the date of publication of this notification in the Official Gazette (iv), be manufactured, bottled, distributed, possessed, transported, 8/13 transited, imported or exported without a valid license or permit issued by the Collector under the Act.
In the light of provisions contained in Rule 7 of the Bihar Prohibition and Excise Act, 2016, sub-clause 3 of the same says every vehicle transiting through the state of Bihar shall upon entering into the state, at the time of issuance of transit permit, get a GPS-enabled digital lock installed in such manner and on payment of such fee as may be prescribed by the Excise Commissioner. The notification was published in the Official Gazette by Prohibition, Excise and Registration Department, dated 18.04.2023, which stipulates that intoxicants used as substitutes for alcohol, syrups containing codeine, liquid thinners used in the manufacture of homeopathic medicines, sanitizers, surgical spirits, etc., the consumption of which is fatal, will be transported within the territory of State of Bihar in vehicles fitted with GPS-enabled digital locks. Transportation of all such substances through general vehicle will be illegal and punishable.
Upon careful reading of the aforesaid two notifications, published under the provisions of Bihar Prohibition and Excise Act, it is clear that codeine has been 9/13 declared as intoxicant under the Bihar Prohibition and Excise Act. The manufacture, bottling, distribution, possession, transportation, transmission, import or export of codeine, as per notification issued under Section 3 of the Bihar Prohibition and Excise Act, from 19.10.2016, became illegal if any of the above is attempted to transport/import/export without license or permit issued by the Collector under the Bihar Prohibition and Excise Act.
Admittedly, the codeine was being transported/exported/imported by the consignor and consignee without having any permit issued in this regard by the Collector.
The second notification dated 18.04.2023 also says that transportation of all substance, which includes syrups containing codeine, through a general vehicle, will be illegal and punishable.
It is not in dispute that transportation of the syrup containing codeine within the territory of State of Bihar was being done through a truck not fitted with GPS- enabled digital lock system.
The objection of respondents is founded upon the violation of notification no. 912 dated 18.10.2016 and 10/13 notification no. 329 dated 18.04.2023, which prescribes the requirement of transportation, import, export of intoxicants, medicinal preparations containing codeine in a vehicle fitted with functional GPS-enabled digital lock. Since 2016, there is total prohibition in the State of Bihar and the codeine has been classified as intoxicant and the government notification says that transportation, import, export, etc. in the territory of Bihar without having permission of the Collector under the Act and through the general vehicle without GPS-enabled digital lock system shall be treated as illegal, in our opinion, the writ petitioner has not been able to make out a case for release of 355 cartons of Wiscof Cough Syrup.
In the result, the writ application is dismissed. The release of 355 cartons of Wiscof cough syrup in favor of the petitioner is not permissible. The concerned respondent is directed to destroy the seized 355 cartons of Wiscof Cough Syrup immediately under Section 57A of the Bihar Prohibition and Excise Act, 2016. CWJC No. 1715 of 2026
Heard learned counsel for the petitioner and learned counsel for the State.
The present writ application has been filed for a 11/13 direction to the respondent-authorities to release the vehicle, Eicher truck, of the petitioner, bearing Registration No. UP85-ET-6068 and Chassis No. MC2EBGRCOREB51089, Engine No. E44CDRE105742, which has been seized in connection with Excise (Jagdishpur) Case No. 199 of 2025, dated 22.11.2025, registered for the offences under Section 30(a) of the Bihar Prohibition and Excise Act.
Learned counsel for the petitioner submits that the aforesaid case was registered on the allegation of recovery of 355 cartoon of Codeine Cough Syrup each containing 140 pieces of 100 ml codeine phosphate totalling 4970 litres of codeine from the vehicle, in question. He next submits that the petitioner runs a transport company, namely, Road King Transport, and he is the bonafide owner of the vehicle, in question, which is a commercial vehicle and was being driven by the petitioner himself having valid documents. He further submits that the consignment of Wiscof Codeine Cough syrup was in transit from M/s Windlas Biotech Ltd, Dehradun, (consigner), holding a valid drug license, to M/s Devine Enterprises, Samastipur, (consignee), an authorized C&F agent, pursuant to purchase order, dated 16.11.2025. The vehicle is lying in open space 12/13 within the premises of the Police Station and, if not released, is likely to deteriorate due to adverse weather conditions and improper upkeep. The petitioner undertakes to produce the vehicle before the court as and when required.
On the other hand, learned counsel for the State submits that the vehicle of the petitioner was indulged in the transportation of codeine cough cyrup, as such, first information report has been registered under Sections 30(a) of the Bihar Prohibition and Excise (Amendment) Act, 2018 and the vehicle in question was seized. He further submits that there is provision under rule 12A of the Bihar Prohibition and Excise Rules, 2021 (for short "2021 Rules") for release of the vehicle by the confiscating authority and the petitioner may avail the remedy under Rule 12A of the 2021 Rules by filing an application for release of the vehicle in Form - IV.
Considering the nature of prayer made in the writ application and the fact that the petitioner has not availed the remedy under Rule 12A of the 2021 Rules, the present writ application is disposed with liberty to the petitioner to file an appropriate application in Form - IV for release of his vehicle under Rule 12A of the 2021 Rules.
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It is made clear that if such an application is filed by the petitioner in Form-IV, the Confiscating Authority / Collector-cum- District Magistrate, Bhojpur, shall dispose the same in accordance with law by a speaking order at the earliest, preferably within a period of two weeks from the date of filing of the application, if auction has not yet been concluded. (Anil Kumar Sinha, J.)
Vikash Kumar, J.:- HarshPandey/- I agree.
( Vikash Kumar, J.) AFR/NAFR AFR CAV DATE 28.08.2026 Uploading Date 11.09.2026 Transmission Date 11.09.2026
Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.