Section 46 in Andhra Pradesh Excise (Grant of licence of selling by shop and conditions of licence) Rules, 2012
46. Consignments to be opened only in the presence of the excise officer.
- The Licensee shall open the boxes or packages of all IMFL and FL received in the licensed premises only in the presence of and after inspection by the local excise officer or in his absence by any other excise officer duly authorized in this behalf. If any box, packet, package or bottle is found doubtfully, carelessly or insufficiently sealed, the Licensee shall produce it forthwith before the Excise officer for noting down such damages. The articles insecurely sealed or fastened may be returned by the Licensee to the cosigner with the prior approval of the Commissioner of Prohibition and Excise. The Commissioner may allow in such an event, replenishment of stock without fresh payment of duty. The Commissioner shall be competent to relax the application of this rule in special circumstances.
