Section 23 in The Assam Bonded Warehouse Rules, 1965
23. Auction by Excise Commissioner and Collector on the expiry of the licences.
(1)On the termination of the licence either on account of expiry of the term or on account of cancellation or suspension, the Excise Commissioner may take over of the permit licensee of the warehouse, as the case may be, to remove forthwith all foreign liquor remaining in the warehouse on full payment of duty.(2)If he shall fail so to remove all spirits within 15 days of receipt of the written notice from the Collector, the cost of any establishment which it may be necessary to employ at the warehouse may be recovered from the defaulter, and if he fails to do so within one month, the spirits shall be liable to forfeiture at the discretion of the Excise Commissioner.
