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2012 (11) TMI 113 - ANDHRA PRADESH HIGH COURTSeizure - discretionary powers of commissioner - Alleged that stock was not handed over at the petitioner’s shop premises but the same was being transported to a different place – Held that:- it is not in dispute that the seized beer suffered duty. - Mere existence of discretionary power shall not entitle the authority to exercise such power in a mechanical manner without being conscious of the gravity of the offence - condition directing payment of the value of the seized duty paid liquor, is wholly irrational and unreasonable - order, to the extent of stipulating the condition of payment of the value of the seized stock, is set aside - respondents are directed to refund the sum representing the value of the seized stock, to the petitioner
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