ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

Excise ActSubscribe to Excise Act

Death by Excise Policing

A recent amendment to the Madhya Pradesh Excise Act introduces death penalty for spurious liquor offences. Given the casteist nature of policing, this amendment renders the Vimukta communities, already over-represented in the criminal justice system, more vulnerable to police abuse.

Excise and Customs Duty Reform

Now that the next budget is round the corner, it is imperative that we have a good look at what reforms are due in respect of the duties of excise and customs since that is a very crucial part of overall reform.

Mutuality of Interest in Excise Valuation

From an analysis of the legal pronouncements on the subject it is clear that in the absence of mutuality of interest between two firms there cannot be any legitimate conclusion that they are related persons, even if they are principal and subsidiary.
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