Chapter III IMPORT, EXPORT AND TRANSPORT

(1) No intoxicant shall be imported except under a permit issued by such officer, not below the rank of an Excise Superintendent, and on such terms as may be prescribed, and on payment of such excise duty or countervailing duty and fees, as may be levied under this Act: Provided that the said officer may subject to such restrictions and conditions as may be prescribed to ensure the collection of the excise duty or countervailing duty, permit the import of an intoxicant without the payment of the excise duty or countervailing duty: Provided further that no countervailing duty shall be payable on the intoxicant which, being liable to the payment of duty under the Indian Tariff Act, 1934 (Central Act 32 of 1934), or any other law for the time being in force relating to the duties of customs on goods imported into India, has been dealt with according to such law. (2) The officer referred to under sub-section (1) may by an order, cancel any permit issued under that sub-section for breach of any of the terms subject to which it was issued or for any other reason to be recorded in writing therein.

1. (2) The officer referred to under sub-section (1) may by an order, cancel any permit issued under that sub-section for breach of any of the terms subject to which it was issued or for any other reason to be recorded in writing therein.

(1) No intoxicant shall be exported except under a permit issued by such officer, not below the rank of an Excise Superintendent, and on such terms as may be prescribed, and on payment of such fees as may be levied under this Act: Provided that no intoxicant produced or manufactured in India shall be permitted to be exported unless the excise duty or countervailing duty to which such intoxicant is liable, has been paid. (2) The officer referred to under sub-section (1) may, by an order, cancel any permit issued under that sub-section for breach of any of the terms subject to which it was issued or for any other reason to be recorded in writing therein.

1. (2) The officer referred to under sub-section (1) may, by an order, cancel any permit issued under that sub-section for breach of any of the terms subject to which it was issued or for any other reason to be recorded in writing therein.

2[(1) The Government may, by

notification, prohibit or regulate the transport of an intoxicant or any kind of

intoxicants from any area into any other area within the State or from any

. Omitted by the Act No.10 of 1989, S.4 . Substituted by the Act No. 10 of 1989, S.5

place outside the State to any other place outside it through the intervening area lying with in the State, except under a permit issued under section 12.]

1. (2) No intoxicant exceeding such quantity as may be prescribed either generally or for any particular area, shall be transported, except under a permit issued under section 12.

1[(1) Any officer not below the rank

of an Assistant Prohibition and Excise Superintendent, authorized by the

Commissioner may issue a permit for the transport of intoxicants.]

1. (2) A permit under sub-section (1) may be either general for definite periods and kinds of intoxicants or special, for specified occasions and particular consignments only: Provided that a general permit, shall be issued only to persons licenced under this Act and may specify the maximum quantity of intoxicant that may be transported at any one time.
2. (3) Every permit under this section shall specify-
   • (a) the name of the person authorised to transport intoxicants;
   • (b) the period for and the route through which the permit shall be valid;
   • (c) the quantity, strength and description of intoxicants for which it is issued; and
   • (d) any other particulars and conditions which may be prescribed. Explanation - The expression 'person authorised' in this sub-section shall include his servants and other persons employed by him and acting on his behalf.