STATE OF RAJASTHAN Vs. DIVISIONAL COMMISSIONER JAIPUR

JUDGEMENT

(1.) STATE of Rajasthan through the Excise Commissioner, Udaipur, is the appellant in this appeal which is filed against the order dated, 18. 9. 2000, passed by the learned Single Judge of this Court in S. B. Civil Writ Petition No. 3919/99. The said writ petition was filed by the STATE of Rajasthan challenging the order dated, 3. 5. 1999 passed by the Divisional Commissioner, Jaipur, Annex. 1 in the writ petition under Sec. 9a (d) of the Rajasthan Excise Act, 1950.

(2.) THE respondent Company obtained 52 import permits between 21. 5. 94 to 9. 1. 96 for importing the Indian made foreign liquor from distilleries at Bihar, Goa, Hyderabad and Maharashtra. THE goods could not be imported against those permits. THE Excise Officers of the said distilleries issued non-supply certificates. THE Company applied for refund of the Vend Fee and Import Duty deposited for the permits alongwith the non-supply certificates to the District Excise Officer, Jaipur. THE company requested for refunding the duty or renewing the permits or adjusting the said amount against the permits which will be issued in further. THE Excise Commissioner refused to refund the amount. THE appeal was filed by the respondent company. THE State of Rajasthan took two-fold objections before the appellate authority - (i) with regard to the limitation and (ii) merits. THE Divisional Commissioner, after hearing the parties, allowed the appeal filed by the Company and directed the State to adjust the amount of Rs. 19, 91, 362. 50 against the future permits. Aggrieved against the order passed by the Divisional Commissioner, the State of Rajasthan filed the writ petition on the ground that the reasons given by the Divisional Commissioner for not importing the liquor against the permits issued were not justifiable and they have failed because of their own fault and that Rule 24 gives power to the Commissioner to refund the amount is discretionary in nature.

(3.) ON the arguments advanced by the counsel appearing on either side, the following basic question will arise for determination: Whether the import duty is paid or is payable on the import of goods in Rajasthan and unless the goods are imported, the State has no jurisdiction or authority to retain the import duty or fees therefor?