- Passes for the import, export or transport of intoxicants may be granted by the Collector or by any officer specially authorised by the Excise Commissioner in this behalf.Such passes may be either general for definite periods and specified kinds of intoxicants or special for specified occasions and particular consignments only. Passes under this section or under Section 12 may be issued only for the purposes of imposing and collecting Excise duty or ensuring conformity with licence requirements and any other requirements under this Act.
