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State of Mizoram - Section

Section 73 in Mizoram Excise Rules, 1983

73. Conditions under which import can be made.

- Foreign liquor may be imported into Mizoram under a bond for the payment of Excise duty and/or fee in Mizoram with the permission of the Commissioner, and only by a person who holds-
(a)a licence for the sale of foreign liquor, and
(b)a licence granted under Section 17 of the Act, after such person has
(i)executed a bond (which may be either general or special) in prescribed form before the Commissioner for payment of the said duty and/or fee, and
(ii)obeyed all rules in force in the district or place from which the export was made.