Supreme Court of India
The Commissioner. Prohibition and Excise, A.P. and Anr. v. Sharana Gouda
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Andhra Pradesh Excise Act, 1968 Section 45, proviso-Vehicle of owner found being used by third person c for carrying contraband liquor-Confiscation of vehicle-Set aside by High Court on the ground that there was no mens rea involved-Held:-Ejfect of omission of the proviso has not been considered by High Court-Order of High Court set aside. jeep of the respondent was taken by his friend on 20.11.1994, for his ~, use, later, he came to know that the said vehicle was checked by Excise officials and it was found carting contraband liquor. The vehicle was directed to be confiscated. The respondent
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