Assam Excise Officials can Seize consignments routed through their State

Renaissance Traders Vs State of Assam (Gauhati High Court) The issue under consideration is whether the Seizure of consignments by Assam Excise Officers in a process of transaction of export from Arunachal Pradesh and imported to Nagaland via Assam route is justified in law? 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...