COMMISSIONER EXCISE vs MANOJ ALI

The Supreme Court addressed the validity of licenses granted for wholesale and retail of Indian Made Foreign Liquor (IMFL) and Beer, emphasizing compliance with statutory obligations under Rule 22. The Court held that the Respondent was not liable for the stock found in the premises as it belonged to the erstwhile licensee, and the inspections conducted were invalid due to lack of proper procedure. Consequently, the Court quashed the show cause notices issued against the Respondent, affirming the legality of his licenses.