M/S K.C.P. Ltd vs Govt. Of A.P. & Ors

The Supreme Court upheld the validity of the Andhra Pradesh Rectified Spirits Rules, 1971, specifically focusing on Rule 15, which mandates that rectified spirit can only be exported under an export permit and in compliance with the rules. The Court found that the requirement for a license, payment of excise duty, and pass fee for exporting rectified spirit is legal under Section 72 of the Andhra Pradesh Excise Act, 1968. Consequently, the appeal by the distillers was dismissed, affirming the High Court's judgment.