- No excisable articles and intoxicant shall be imported unlessa. the Government has given permission either general or special, for its import;b. such conditions (if any) as the Government may impose, have been satisfied; andc. The duty, if any, payable under chapter V for importation, exportation or transportation has been paid or a bond has been executed for payment thereof:Provided that the Government may, subject to such conditions as it thinks fit to impose, exempt any excisable article from the provisions of this section.
