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PETITIONER: THE STATE OF BOMBAY
Vs.
RESPONDENT: M/S. S. S. MIRANDA LIMITED
DATE OF JUDGMENT: 25/03/1960
BENCH: WANCHOO, K.N. BENCH: WANCHOO, K.N. GAJENDRAGADKAR, P.B.
CITATION: 1960 AIR 898 1960 SCR (3) 397
ACT: Excise Duty--Imposition at successive stages of transportation of excisable article--Validity of--Bombay Abkari Act, 1878 (Bom. V of 1878), ss. 10, 19 & 19A.
HEADNOTE: The respondent held a trade and import licence for foreign liquor as well as a vendor’s licence under the Bombay Abkari 51 398 Act. It kept liquor in a bonded warehouse. On April 2, 1948, the appellant asked the respondent to remove the liquor from the bonded warehouse after paying the necessary excise duty. The respondent paid the duty, got the transport permits and took over the liquor, some of which it sold. On December 16, 1948, the appellant issued a notification doubling the duty on foreign liquor and called upon the respondent to pay the additional duty on the liquor which was still lying in its godown. The respondent contended that the imposition of additional duty on the stock on which duty had already been paid at the time of its issue from the bonded warehouse was illegal. The appellants case was that the respondent was bound to pay the duty prevailing on the transport of liquor at the time of transporting the same from i...