CAV ORDER
1. Since common question of law and facts are involved in these writ petitions,
they are heard analogously and being disposed off by this common order.
2. The petitioners have filed the writ petitions assailing the orders dated
13.08.2001 by which the Assistant Commissioner (Excise), Bilaspur has
demanded recovery of import duty on foreign liquor which was transported
after obtaining No Objection Certificates from him.
3. The brief facts as projected by the petitioners are that:
A. The petitioners are dealing with manufacture and distribution of
foreign liquor. They were granted license in prescribed form FL-10 by
Excise Commissioner, erstwhile State of Madhya Pradesh for a period
from 1.4.2000 to 31.3.2001. Condition No.4 specifically stated that “the
licensee shall import and transport foreign liquor after paying the
prescribed import fee or the transport fee, as the case may be”. The
petitioners pursuant to the license transported Spirit & Malt (Foreign
liquor and beer) from various places within the erstwhile State of Madhya
Pradesh and also outside the State during the validity of the license. As
per the provisions contained in the Excise Act and the Madhya Pradesh
Foreign Liquor Rules 1996, the petitioners were required to pre-pay the
import duty on spirit and malt which were transported by them from
outside the State and then only no objection certificates in the prescribed
Form FL-21 were issued to them. On that basis petitioners used to
transport the foreign liquor, there was no duty imposed on them on the
spirit and malt which they transported within the territory of undevided
Madhya Pradesh i.e. as it was before 1/11/2000 except Rs.25/- which
was paid as transport fee by way of Treasury Challan.
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