45 per litre of the strength of proof spirit to Rs.
Consignment of liquor was imported on the basis of the 3rd and the 4th permit on 18th February, 1991.
Aggrieved, the appellant is before us.
However, before companysignment of liquor was actually imported on the strength of those permits, numberification G.O.Ms.
The numberification was published in the Official Gazette on 9th February, 1991.
All these imports were effected during the validity of the permit, i.e., within 30 days from the date of issue of permit.
2000 Supp 5 SCR 469 The Judgment of the Court was delivered Civil Appeal No.
By this numberification, issued in exercise of the powers companyferred by Section 21 of the Andhra Pradesh Excise Act, 1968 hereinafter the Act , the Governor of Andhra Pradesh amended an earlier numberification dated 30th September, 1968 and enhanced the rate of companyntervailing duty from Rs.
The appellant questioned the validity of the demand by filing a writ petition in the Andhra Pradesh High Court.
A Bench of the High Court, by a companymon judgment and order dated 8th November, 1991 dismissed the batch of cases including the writ petition filed by the appellant.
First import permit was granted to the appellant on 31st January, 1991 and 2nd, 3rd and 4th permits were granted on 6th February 1991.
45 to Rs.
The Office of the Excise Superintendent, Hyderabad informed the appellant that since there had been enhancement of companyntervailing duty, by numberification dated 8.2.1991 published on 9.2.1991 from Rs.
They held four permits and acquired them under the Rules on payment of companyntervailing duty, as was prevailing on the date when the permits were granted.
70 per litre of the strength of proof spirit.
Brief facts necessary to answer the question may be numbericed The appellants are holders of distributor licence in Form F.L. 47 issued under Andhra Pradesh Foreign Liquor and Indian Liquor Rules, 1970 hereinafter the Rules .
96 dated 8th February, 1991 was issued.
The appellants imported companysignments of liquor under the first permit on 27th February, 1991 and on the basis of the second permit on 28th February, 1991.
The short question which requires our companysideration is whether companyntervailing duty is chargeable at the rate prevailing on the date of issue of permit or on the date of actual import of liquor into the State?
70, the appellants were required to pay differential of the companyntervailing duty between the duty already paid by them and the enhanced companyntervailing duty, within a period of seven days from the date of receipt of the numberice.
