Section 2(27) in The Andaman and Nicobar Islands Excise Regulation, 2012
(27)"Illicit liquor" means any liquor manufactured or stored or distributed or sold, in contravention of the provisions of this Regulation or the rules framed thereunder or liquor on which appropriate duty or fee leviable under this Regulation or the rules framed thereunder, has not been paid and includes foreign liquor on which appropriate duty of customs has not been paid;
