- The import of foreign liquor under a bond for the payment of the duty imposed under S, 27 of the Act may be made only by a person of one of the following clauses to whom a licence has been granted by the Collector under Section 16 of the Act, namely-(a)a vendor holding a licence for the sale of foreign liquor,(b)a manufacturing chemist requiring rectified spirit for use in the manufacture of drugs, medicines or chemicals, who has obtained general permission from the Collector to import such spirit under a bond, and after such person or his agent has-(i)executed a bond (which may be either a general or a special bond) in favour of the Collector for the payment of the said duty, and(ii)obeyed all rules in force in the district or place from which the export was made.
