Grant of Passes

Passes for the import, export or transport of intoxicants may be granted by the Collector or by an officer specially authorized by the Excise Commissioner in that behalf. Such passes may be either general for definite periods and specified kinds of intoxicants or specially for specified occasions and particular consignments only. Passes under his section or under section 12 may be issued only for the purposes of imposing and collecting excise duty or ensuring conformity with license requirements and any other requirements under this Act.