Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2016 (10) TMI 642

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ased on passing on an assessment order does not mean that the powers under the Maharashtra Prohibition Act, 1949 cannot be exercised by the State Excise - Petitions disposed of with a direction that the Respondent shall pass the requisite orders within a period of one week. - Writ Petition No. 1408 of 2016 with W.P. No. 1462 of 2016 - - - Dated:- 9-2-2016 - S.C. Dharmadhikari and G.S. Patel, JJ. Shri Prakash Shah, with J.C. Patel and Jas Sanghavi, i/b PDS Legal, for the Petitioner. Shri Pradeep S. Jetly, for the Respondent. Shri A.I.I. Patel, AGP, for the Intervenor. ORDER PC : These Petitions under Article 226 of the Constitution of India pray for the following relief : Prayer clause (a) in Writ Petition No. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stoms, Group VI, Nhava-Shiva has filed Affidavit in both Petitions stating that the Customs have been allowing clearance of subject goods without insisting on any license/No Objection Certificate from the State Excise. The consignments prior to the one involved herein were cleared on the basis of a bank guarantee and bond. That was executed and later on requirement of bank guarantee was waived. In respect of assessed Bills of Entries when goods have been released, importers have been directed to produce evidence of sale of goods to reputed laboratories for use in research and development and proof of any State Excise duty/Cess which may be payable or a no objection from the State Excise. 5. However, the importers have not adhered to thes .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s are permissible in law to prevent any of the products in question being consumed or being diverted for consumption, use and sale in the market so as to prevent any tragedies particularly in cities like Mumbai and Pune. We do not see any justification for such insistence on intervention by the State Excise. The State Excise possibly feels that there is a judgment of the Hon ble Supreme Court in the field. It enables them to impose restrictions and in order to regulate the dealings in Intoxicants and Liquor in order to prevent their possible misuse. 8. We have no doubt that if such powers and as are enumerated in the Maharashtra Prohibition Act, 1949 and are subject matter of the judgment of the Hon ble Supreme Court can indeed be exerci .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates