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Excise Duty

Patna HC reduces Excise Penalty from 90% to 10% as Disproportionate to Insured Value

Case Law Details

Case Name
Alok Pandey Vs State of Bihar (Patna High Court)
Date of Judgement/Order
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Alok Pandey Vs State of Bihar (Patna High Court) The Patna High Court considered a writ petition challenging an order passed by the Sub-Divisional Officer, Gopalganj Sadar, in an excise confiscation proceeding, whereby a penalty of ₹1,05,000 was imposed on a seized motorcycle. The vehicle had been intercepted in connection with an excise case in which 18 litres of liquor were allegedly recovered, leading to registration of an FIR under Section 30(a) of the Bihar Prohibition and Excise (Amendment) Act, 2018. During confiscation proceedings, the competent authority ordered release of the vehic...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 17,295

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