Synopsis

The State of Gujarat challenged an appellate order that set aside confiscation of 12,000 liters of FA Residual oil (furnace oil mixed with water) and a part of the truck's value. The Collector had ordered confiscation for alleged violations of the Gujarat Essential Commodities (Control and Regulation of Business) Order, 1977 and the Solvent Refinrate and Slop Order, 2000. The Additional Sessions Judge allowed the appeal, holding that proper sampling procedure was not followed (no sample given to the respondent), principles of natural justice were violated, and there was no evidence of black-marketing. The High Court dismissed the State's revision, affirming that technical breaches without proof of black-marketing do not warrant confiscation, and that failure to follow sampling protocol renders the FSL report unreliable.

Court: High Court of Gujarat at Ahmedabad

Coram: Hon'ble Mr. Justice Hasmukh D. Suthar

Date of Judgment: 21st April 2026

Citation: R/Criminal Revision Application No.590 of 2011 (unreported)

Core Law: Essential Commodities Act, 1955 – confiscation proceedings; Principles of Natural Justice; Criminal Procedure Code, 1973 – Sections 397/401 (revisional jurisdiction)

1. Heading of the judgment

High court of gujarat at ahmedabad

R/criminal revision application no.590 of 2011

State of gujarat thro additional chief secretary food & civil & anr. (applicants) vs. M/s aitochem manager, rajeshbhai nandlal parekh (respondent)

Coram: hon'ble mr. justice hasmukh d. suthar

Date: 21st april, 2026

2. Legal framework

Major laws and provisions involved:

• Essential commodities act, 1955 – provisions relating to confiscation of essential commodities (specific sections not cited but implied)

• Gujarat essential commodities (control and regulation of business) order, 1977 – sections 8 and 9 (alleged breaches)

• Solvent refinrate and slop (purchase, sale stock and prohibition of use in automobiles) order, 2000 – section 3 (licence requirement for furnace oil)

• Code of criminal procedure, 1973 – section 397 (revision), section 401 (powers of revision), read with sections 438 and 442 of BNSS (as noted)

• Principles of natural justice – audi alteram partem

Subject matter of the judgment:

Whether confiscation of goods under the Essential Commodities Act can be sustained in the absence of proper sampling procedure (no sample given to the a

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