ARISTOCRAT AGENCIES EL-27,HYD. vs EXCISE SUPTD.,HYD.DISTT..

The Supreme Court held that the countervailing duty under Section 21 of the Andhra Pradesh Excise Act, 1968 is chargeable at the rate prevailing on the date of actual import of liquor, not on the date of issue of the permit. The Court affirmed the High Court's dismissal of the appellant's writ petition, stating that the enhancement of duty through notification dated 8th February 1991 applied to imports made after the notification's effect. The Court upheld the demand for differential duty based on the enhanced rate.