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Supreme Court Dismisses State's Appeals, Affirms Refund of Licence Fee and Differential Amount for Period of Unlawful Closure of Distillery Premises. Licensee Entitled to Refund When Premises Sealed Without Opportunity of Hearing, and Suspension Order Passed Without Show-Cause Notice.

The Supreme Court dismissed appeals by the State of Bihar against a Patna High Court judgment directing refund of licence fee and differential amount ...

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Supreme Court Allows Union of India's Appeals in Excise Duty Exemption Withdrawal Case — Doctrine of Promissory Estoppel Cannot Bar Withdrawal of Exemption in Public Interest. Public Interest Overrides Individual Interest When Withdrawal of Tax Exemption Is Based on Health Hazards.

The Supreme Court of India heard three civil appeals filed by the Union of India against judgments of the Sikkim High Court and the Gauhati High Court...

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Supreme Court Considers Whether Refund Claim Under Customs Act Requires Appeal Against Assessment Order. Self-Assessment Under Section 17 and Amendment to Section 27 by Finance Act 2011 Examined.

The Supreme Court heard a batch of appeals filed by assessees and the Union of India against judgments of various High Courts and the Customs, Excise ...

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Supreme Court Allows Appeal Against Confiscation of Truck Under UP Excise Act — Collector's Confiscation Power Not Exclusive When Criminal Trial Is Pending. Magistrate Retains Jurisdiction Over Seized Property Under CrPC When IPC Offences Are Also Involved.

The appellant, owner of a truck seized for transporting 154 cartons of illicit liquor along with a country-made pistol and live cartridges, challenged...

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Supreme Court Quashes Cognizance in Bihar Excise Case — Private Vehicle Not a Public Place Under Section 53(a) of Bihar Excise (Amendment) Act, 2016. Consumption of liquor in a private vehicle does not constitute an offence under Section 53(a) as the vehicle is not a 'public place' under the Act.

The appellants, all Rotarians, were travelling from Giridih, Jharkhand to Patna, Bihar in a private vehicle to attend a Rotary Club meeting on 25.06.2...