State Of Punjab & Anr vs M/S Devans Modern Brewaries Ltd. & Anr

The Supreme Court upheld the imposition of import fees on liquor under the Punjab Excise Act, 1914, affirming that such fees are regulatory and within the State's competence. The Court ruled that the 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, affirming the High Court's decision that the import fee does not restrict inter-state trade.