Section 46 in Andhra Pradesh Excise (Lease of right of selling by shop and conditions of licenses) Rules, 2005
46. Consignments to be opened only in the presence of the excise officer.
- The lease holder shall open the boxes or packages of all Indian Made Foreign Liquor and Foreign Liquor 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 authorised in behalf. If any box, packet, package or bottle is found doubtfully, carelessly or insufficiently sealed, the lease holder shall produce it forthwith before the Excise Officer for noting down such damages. The articles insecurely sealed or fastened may be returned by the lease holder to the consigner with the prior approval of the Commissioner of Proh. & Excise. The Commissioner of Proh. & Excise, may allow in such an event replenishment of stock without fresh payment of duty. The Commissioner of Proh. & Excise, shall be competent to relax the application of this rule in special circumstances.
