(1)A pass for the import, export or transport of intoxicants may be issued by the Collector or by any officer specially authorized by the Excise Commissioner in that behalf.(2)A pass issued under sub-section (1) may be either general for definite period and specified kinds of intoxicants, or special only for specified occasions and particular consignment.(3)A pass under Section 12 or under sub-section (1) may be issued only for the purposes of imposing and collecting duty or ensuring conformity with licence requirements and any other requirements under this Act.
