(1)No liquor or intoxicating drug shall be imported unless the permission of the Government or any officer authorised by the Government in this behalf is obtained for the importation of such liquor or intoxicating drug and unless the duties, taxes, fees and such other sums as are due to the Government under this Act, in respect of such liquor or intoxicating drug, have been paid [or a bond for such payment on its importation has been executed.][Provided that notwithstanding anything contained this Act, no import fee shall be Ievied on rectified spent or Extra Neutral Alcohol including absolute alcohol intended to be used for the manufacture of liquor meant for human consumption.] [Inserted by Act No. 3 of 2010, dated 5.10.2010.]
