D. REDDEPPA REDDI, J.

( 1 ) ). THE petitioner is a manufacturer of Indian Made Foreign Liquor, having its factory at Hyderabad. It has filed this writ petition to declare the action of the respondents, claiming a sum of Rs. 96,480. 00 towards export fee under the impugned proceedings as illegal and arbitrary.

( 2 ) ). The relevant facts that led to the filing of this petition may be stated thus : The Tamilnadu State Marketing Corporation obtained fourteen import permits on 12-3-1992 from the Commissioner of Excise, Tamilnadu, for importing Indian Made Foreign Liquor (IMFL) from the petitioner. The permits so obtained were valid upto 10-4-1992. On the strength of the said permits, the petitioner applied for 14 export permits to the 1st respondent, namely, Commissioner of Excise, Andhra Pradesh, Hyderabad, by paying the necessary export fee of Rs. 96,480. 00 on 21-3-1992. Thereupon, the 1st respondent granted 14 export permits on 8-4-1992 permitting the petitioner to export the permitted quantity of liquor by 10-4-1992, the date specified in the import permits. It is stated there was sudden strike by the lorry owners during that period. For that reason the petitioner could utilise on

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