STATE OF PUNJAB . vs M/S DEVANS MODERN BREWARIES LTD. . — C.A. No. 3017/1997

Case under Section IV. Status: Disposed.

Disposed

CNR: SCIN010040711997

Filing Date

03-Mar-1997

Registration No

C.A. No. 3017/1997

Diary Number

4071/1997

Order Date

20-Nov-2003

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 01-Jun-2026

Acts & Sections

Section IV

Petitioner(s)

  1. 1.STATE OF PUNJAB .

    Adv. RAJEEV KUMAR SHARMA

Respondent(s)

  1. 1.M/S DEVANS MODERN BREWARIES LTD. .

    Adv. NANDINI GORE

Case History

  1. Case disposedDisposed

  2. 20-Nov-2003

    Judgment - of Main CaseView PDF

  3. 20-Nov-2003

    Judgment - of Main CaseView PDF

  4. 20-Nov-2003

    Judgment - of Main CaseView PDF

  5. 20-Nov-2003

    ROP - of Main CaseView PDF

  6. 03-Apr-2003

    ROP - of Main CaseView PDF

  7. 02-Apr-2003

    ROP - of Main CaseView PDF

  8. 30-Jan-2002

    ROP - of Main CaseView PDF

  9. 13-Dec-2001

    ROP - of Main CaseView PDF

  10. 03-Mar-1997

    Case filed

    Registration No. C.A. No. 3017/1997

View Full Judgment
casestatus.in Summary

Summary: State of Punjab v. M/s Devans Modern Breweries Ltd. Court Decision: The Supreme Court upheld Punjab High Court's judgment quashing Punjab's import duty notification and allowed Kerala High Court's appeal, quashing Kerala's similar import levy on potable liquor. Key Reasoning: The Court held that states cannot impose import duties on liquor beyond the countervailing duty permitted under Entry 51 of List II of the Constitution. Such import fees violate Article 301 (freedom of trade), Articles 303-304 (non-discrimination between states), and exceed constitutional legislative competence. The "exclusive privilege" doctrine and "res extra commercium" arguments were rejected as inapplicable once trade is statutorily permitted. Punjab must refund collected duties with 15% interest within three months. This case analysis is maintained by casestatus.in based on publicly available court records.

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