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DELHI HIGH COURT
PRATHIBA M.SINGH
Anheuser Busch Inbev India Ltd. – Appellant
Versus
Govt. of NCT of Delhi – Respondent
| Table of Content |
|---|
| 1. introduction of new excise policy affecting license holders (Para 2 , 3 , 4 , 5 , 6) |
| 2. legal arguments regarding stock disposal and compliance with policy (Para 8 , 10 , 12 , 13) |
| 3. court's framework for dealing with left-over stock under new policy (Para 16 , 17 , 20) |
| 4. established procedure for the disposal of left-over stock (Para 18 , 19 , 21) |
| 5. final order permitting stock transfer and disposal (Para 24 , 25) |
JUDGMENT
Prathiba M. Singh, J. (Oral)--This hearing has been done through hybrid mode.
2. The present two writ petitions have been filed by the Petitioner-ANHEUSER BUSCH INBEV INDIA LTD., the manufacturer of Beer under the following trademarks/brands.
"1. HAYWARDS 5000 GOLD PREMIUM STRONG BEER
2. HOEGAARDEN BELGIAN WIT
3. CORONA EXTRA PREMIUM LAGER BEER
4. BUDWEISER INTERNATIONAL KING OF BEERS
5. BUDWEISER MAGNUM INTERNATIONAL KING OF BEERS"
3. It is the case of the Petitioner that it has been constrained to approach this Court owing to certain issues that have arisen in respect of the left-over stock of its distributor M/s. Indo Spirit.
4. The GNCTD has introduced a new excise policy w.e.f. 1st September, 2022. The said policy replaces the earlier
The court upheld the right to dispose of left-over stock under the Delhi Excise Rules despite new licensing restrictions, ensuring compliance with regulatory procedures.
The main legal point established is that a licensee, no longer holding a valid liquor license, should be allowed to dispose of leftover stock as per the prescribed procedure in the Delhi Excise Rules....
The main legal point established in the judgment is that the applicant is entitled to dispose of leftover stock under Rule 56 of the Delhi Excise Rules, 2010 and to seek a refund of any excess excise....
Excise duty is levied on the production of liquor, and destruction of unfit stocks does not exempt the bonded warehouse from duty liability.
There is no fundamental right to trade in liquor; state policies can modify licensing rights as long as they comply with statutory provisions.
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