Section 25(1) in Mizoram Liquor (Prohibition and Control) Act, 2014
(1)on an exciseable article imported,-(a)by payment upon or before import in Mizoram or in the State or Territories from which the article is brought, or(b)by payment before issue of transport permit at District offices;(c)by payment upon issue for sale from distillery, brewery, winery, bottling plant and bonded warehouse established under this Act;
