VENKATARAMANA WINES WARANGAL Vs. EXCISE SUPERINTENDENT WARANGAL

JUDGEMENT

(1.) This writ petition is filed questioning the notice dated 11-5-1987, issued by the Excise Superintendent, Warangal, respondent herein, demanding from the petitioner a sum of Rs.58,500/- towards the differential import duty. The petitioner was doing the wholesale business in liquors holding FL-15 licence. He made an application on 7-2-1987 for importing 58,500 bulk liters of Beer from another state. The import permit was granted on 13-2-1987. Before issuance of import permit by the respondent and issuance of G.O.Ms.No.137 Revenue (E) Department, dt: 11-2-1987, the petitioner paid the counter-vailing duty at 50 paise per bulk litre and also import fee, which was prevailing at that time. The petitioner imported the liquor as per the permit on 11-5-1987. The impugned notice was issued relying upon the aforementioned G.O.

(2.) By G.O.Ms.No. 137 Revenue (E) Department, dated 11-2-1987, sub-rule (1) of Rule 5 of A.P. Foreign Liquor and Indian Liquor Rules, 1970 was amended enhancing the import fee on Beer or other fermented liquor to one rupee per bulk litre. The amended rule reads as follows:

(3.) This amendment came into force on 12-2-1987, on which date it was published in the A.P. Gazette as per the unrebutted statement in the counter. The permit came to be issued on 13-2-1987, i.e., one day after the amendment came into effect Notwithstanding the fact that the import fee was paid at the old rate of 0.50 paise per bulk litre, the permit was issued without demur, presumably because the respondent did not receive an official communication regarding the amendment of the rule.