Section 4 in The Goa, Daman and Diu (Excise Duty) Rules, 1964
4. Conditions of import in bond.
- Any licensed wholesale vendor of Indian made foreign liquor or foreign liquor may import Indian made foreign liquor from a distillery or brewery or warehouse in other parts of India, under a bond for payment of duty levied on such liquor, after he or his representative duly authorized on his behalf has:-(a)obtained a permit for import from the Commissioner, and(b)executed a general or special bond for payment of duty.
