THE STATE OF BOMBAY vs M/S. S. S. MIRANDA LIMITED

The Supreme Court ruled that the imposition of additional excise duty on liquor already paid for upon its removal from a bonded warehouse is illegal under the Bombay Abkari Act, 1878, specifically sections 10, 19, and 19A. The Court established that once excise duty is paid, the liquor can be transported without further duty unless moved to a region with a different duty rate. The Court held that the State Government lacked the authority to impose duty at every stage of transportation, as the legislature had not exercised or delegated such power.