(1)Country spirit may be imported only with the permission of the Excise Commissioner, Assam and under a bond for the payment of Excise duty in Assam, and by(a)a person to whom any exclusive privilege for the supply of such spirit has been granted under Section 19 of the Act; or(b)a licensed wholesale dealer in country spirit after he or his agent has-(i)executed a bond (which may be either a general or a special bond) in favour of the principal revenue officer of the district or place of export for payment of the said duty; and(ii)obeyed all rules in force in the district or place from which the export was made.(2)Country spirit shall not be imported under a bond, as aforesaid unless-(a)the consignment is accompanied by a pass granted by the principal revenue officer of the exporting district or place, or by the officer-in-charge of the distillery, brewery or warehouse from which it was taken, in such form as may be prescribed for use in the exporting district or place; and(b)the Collector of importing district has received a copy of the said pass from the Chief Revenue Authority of the exporting district or place, or from the officer-in-charge of the said distillery, brewery or warehouse.(3)(a)Whenever any country spirit is imported under a bond, as aforesaid, it must on arrival in the territories to which the Eastern Bengal and Assam Excise Act applies be taken direct to the excise warehouse specified in this behalf in the pass and fixed by the Excise Commissioner for the storage of such spirit.(b)On the arrival at an excise warehouse in the territories to which the aforesaid Act applies of any such spirit, it shall be tested and measured by the officer-in-charge of the warehouse, and shall be taken in to store and entered in his accounts.(c)As soon as may be after such arrival, the officer-in-charge of the warehouse shall certify on the importer's copy of the pass full details regarding the spirit received, in such form as may be prescribed in the pass or required by the Chief Revenue authority of the exporting district or place.
