(1)No intoxicant shall be imported unless-(a)the Chief Commissioner has given permission, either general or special, for its import;(b)such conditions (if any) as the Chief Commissioner may impose have been satisfied; and(c)the duty (if any) payable under Chapter V has been paid, or a bond has been executed for the payment thereof.(2)Sub-section (1) shall not apply to any article which has been imported into India if-(i)the duty (if any) imposed on such importation the Indian Tariff Act. 1934 (32 of 1934), or the Sea Customs Act, 1878 (8 of 1878), has been paid, or(ii)a bond has been executed for the payment of such duty.(3)Clauses (a) and (b) of sub-section (1) shall not apply to liquor manufactured in India and declared under Section 4 to be foreign liquor.
