3 and 10 of 2001 dismissing the appeal filed by them.
Civil Appeal Nos.
Every companysignment, on crossing the border has to be escorted till it reaches the warehouse of the Kerala State Beverages Corporation to check diversion and misuse and the State is incurring heavy expenses for regulating import of liquor into the State.
against the State of Kerala and Others against the companymon judgment of the High Court of Kerala dated 06.04.2001 in Writ Appeal Nos.
57/92/TD dated 31.12.1992.
Civil Appeal No.
2/ per proof litre to Rs.5/ on Indian Made Foreign Liquor hereinafter referred to as IMFL .
The said writ petition was filed by Respondent No.1 in this appeal, namely, M s. Devans Modern Brewaries Ltd., Ludhiana praying for issuance of a writ in the nature of Certiorari quashing the imposition of import fee on Beer vide Order 1 D iii of the Punjab Excise Fiscal Orders, 1932, amended from time to time, latest being numberification dated 27.03.1996 which is impugned in the writ petition and for other companysequential prayers.
The original petitions were filed by appellants herein against Exhibit P1 numberification issued by the State of Kerala enhancing the rate of import fee from Rs.
5358 of 1996.
2696 and 2697 of 2003 were filed by Penguin Alcohols P Ltd. and Another etc.
LAKSHMANAN, J. I have had the privilege of perusing the judgment proposed by my learned Brother Justice B.N. Agrawal.
Dr. AR.
However, with respect, I express my inability to agree with the same and I propose to write a separate judgment in the following terms.
The import fee was initially levied under Government Order, G.O. MS No.
3017 of 1997 was filed by the State of Punjab against the judgment of the Division Bench of the Punjab Haryana High Court dated 17.01.1997 in Writ Petition Civil No.
