M/S. RENAISSANCE TRADERS Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Mr. S. S. Dey, the learned Senior Counsel assisted by Mr. D. J. Kapil, the learned counsel for the petitioner in both writ petitions and Mr. P. N. Goswami, the learned Standing Counsel for the Excise Department, Assam, Mr. N. N. B. Choudhury, the learned Additional Advocate General, State of Arunachal Pradesh and Ms. M. Kechi, the learned Government Advocate, State of Nagaland. Both the writ petitions are on common cause of action and disposed of by this common judgment and order.

(2.) The petitioners in both the writ petitions are proprietorship firms under proprietors Sri S. Ngain represented by his attorney Sri Merengkaba and Sri I. Olem represented by his attorney Sri Yashi Longkumer respectively. The petitioners are license holders of Para Military Bonded Warehouses based in Dimapur and engaged in the supply business of wholesale Indian Made Foreign Liquour (IMFL) to Para Military Forces in the State of Nagaland by importing it from other parts of India. The petitioners possessed valid license for wholesale vend of "IMFL". Both the petitioners each on 18.11.2019 imported three number of consignments containing 1600 cases each of IMFL under valid import permits bearing Nos. (i) 59/RT/PMBW/IMFL/19-20, (ii) 60/RT/PMBW/IMFL/19-20 and (iii) 57/RT/PMBW/IMFL/19-20 in WP(C) No.9322/2019, (iv) 61/RAE/PMBW/IMFL/19-20, (v) 60/RAE/PMBW/IMFL/19-20 and (vi) 63/RAE/PMBW/IMFL/19-20 in WP(C) No.9338/2019, all dated 11.11.2019 issued by the Commissioner of Excise, Government of Nagaland, Dimapur, i.e. the respondent No. 5 to be exported by M/S United Brothers Distillers Pvt. Ltd. Naharlagun, Arunachal Pradesh under valid export permits bearing Nos. (i) Ex-Export/UBDPL/81/19-20, (ii) Ex-Export/UBDPL/82/19- 20 and (iii) Ex-Export/UBDPL/79/19-20 in WP(C) No. 9322/2019, (iv) Ex- Export/UBDPL/74/19-20, (v) Ex-Export/UBDPL/73/19-20 and (vi) Ex-Export/UBDPL/76/19-20 in WP(C) No.9338/2019 all dated 18.11.2019 issued by the Assistant Commissioner of Tax and Excise, Government of Arunachal Pradesh, Itanagar, i.e. the respondent No. 6. The "IMFL" consignments as per route in the excise passes issued by the concerned Officer-In- Charge at Arunachal Pradesh mentioned that the said consignments would be transported from Naharlagun, Arunachal Pradesh to Dimapur, Nagaland via State of Assam through Bandordewa, Tezpur and Golaghat. The consignments were digitally locked and transported by three trucks each of the petitioners.

(3.) The aforesaid consignments while being transported through the district of Golaghat on 21.11.2019 and 25.11.2019, a team of Excise Officers under the Superintendent of Excise, Golaghat, Assam seized the same along with the original documents. The drivers of the vehicles were arrested and Excise Case Nos. (i) Ex/GLT/98/2019, (ii) Ex/GLT/100/2019 and (iii) Ex/GLT/101/2019 in WP(C) No. 9322/2019, (iv) Ex/GLT/96/2019, (v) Ex/GLT/97/2019 and (vi) Ex/GLT/99/2019 in WP(C) No. 9338/2019 under Section 53(1) (a) of the Assam Excise Act, 2000 ( as amended in 2018) were registered against them.