State Of Punjab And Anr vs Devans Modern Brewaries Ltd. And Anr

The Supreme Court upheld the imposition of an import fee on liquor by the State of Kerala, affirming that such fees are regulatory and within the State's competence under the Punjab Excise Act, 1914. The Court ruled that trade in liquor is a privilege of the State, not a fundamental right, and that licensees cannot challenge fees they have paid without protest. The appeals were dismissed, confirming the legality of the import fee as a valid exercise of the State's revenue powers.