New York State Department of Taxation & Finance v. Seitz

Appeal from an order of the Supreme Court (Demarest, J.), entered November 8, 1996 in St. Lawrence County, which, inter alia, granted certain defendants’ motions to dismiss the complaints in the interest of justice.

These forfeiture actions arise from the seizure by plaintiff of tractors, trailers and their cargo of liquor while enroute to the Mohawk Akwesasne Reservation in St. Lawrence County; the vehicles were owned by defendants. At the time of the seizures, Supreme Court had previously ruled in a similar case (see, New York State Dept. of Taxation & Fin. v St. Regis Group, 161 Misc 2d…