(1)No intoxicant shall be imported unless-(a)the duty, if any, payable under Chapter V has been paid or a bond has been executed for the payment thereof; and(b)such conditions (if any) relating to payment of duty, licence or requirements of public health as the State Government may impose, have been satisfied.(2)Sub-section (1) shall not apply to any article which has been imported into India and was liable, on such importation, to duty under the Indian Tariff Act, 1934 (32 of 1934) or the Customs Act, 1962 (52 of 1962).(3)Clause (b) of sub-section (1) shall not apply to liquor manufactured in India and declared under Section 4 to be foreign liquor.
