Chapter III IMPORT, EXPORT AND TRANSPORT

(1) No intoxicant shall be imported except under a permit granted by the Deputy Commissioner on payment of such countervailing duty and fees, as may be levied by or under this Act and on such other terms as may be prescribed: Provided that the Deputy Commissioner may, subject to such restrictions and conditions as may be prescribed to ensure the collection of countervailing duty, permit the import of any intoxicant without the payment of the countervailing duty: Provided further that no countervailing duty shall be payable on any intoxicant which being liable to the payment of duty under the Indian Tariff Act, 1934 or any other law, for the time being in force relating to the duties of customs on goods imported into India, it has been dealt with according to such law. (2) A permit granted under sub-section (1), may be cancelled by the Deputy Commissioner for breach of any of the terms subject to which it was granted or for any other reason to be recorded in writing: Provided that no permit shall be cancelled under this sub-section except after giving a reasonable opportunity to the holder of the permit for making any representation against such cancellation and after considering the representation, if any, received.

(1) No intoxicant shall be exported except under a permit granted by the Deputy Commissioner on payment of such fee as may be levied under this Act and on such terms as may be prescribed: Provided that no intoxicant produced or manufactured in India shall, save as provided in section 65, be permitted to be exported unless the exercise duty or countervailing duty to which such intoxicant is liable, has been paid. (2) A permit granted under sub-section (1) may be cancelled by the Deputy Commissioner for breach of any terms subject to which it was granted or for any other reason to be recorded in writing: Provided that no permit shall be cancelled under this sub-section except after giving a reasonable opportunity to the holder of the permit for making any representation against such cancellation and after considering the representation, if any, received. Provided further that nothing contained in this section shall apply to any intoxicant taken out of the Union Territory in the course of export from a customs station as defined in section 2 of the Customs Act, 1962 (Central Act 52 of 1962). (3) Notwithstanding anything contained in sub-sections (1) and (2), nothing in this Act shall prevent the Deputy Commissioner from issuing a no objection certificate in respect of the articles so exported, a duplicate copy of which shall be produced by the exporter or his authorized agent along with the excisable articles before the Customs Collector, Border Examiner or any officer of Customs or Land Customs duly appointed by the competent authority.

The Government may, by notification, prohibit the transport of intoxicants or any kind of intoxicants from any local area into any other local area.

No intoxicant exceeding such quantity as may be prescribed either generally or for any local area, shall be transported, except under a permit issued under section 11.

(1) The Deputy Commissioner or any other person duly empowered by the Government in that behalf may issue a permit for the transport of intoxicants. (2) A permit under sub-section (1) may be either a general permit for definite periods and kinds of particular intoxicants or a special permit for specified occasions and particular consignments only: Provided that a general permit shall be granted only to person licensed under this Act and may cover any quantity of liquor transported at any one time not exceeding the quantity specified in the permit. (3) Every permit under this section shall specify --- (a) the name of the person authorised to transport intoxicants; (b) the period for which the permit is to be in force; (c) the quantity and description of intoxicants for which it is granted; and (d) any other particulars which may be prescribed. (4) A permit granted under this section shall extend to and include servants and other persons employed by the grantee and acting on his behalf.