(1)No intoxicant shall be imported except under a permit issued by such officer, not below the rank of an [District Prohibition and Excise Officer] [Throughout the Act for 'Prohibition and Excise Superintendent' substituted 'District Prohibition and Excise Officer' (Act No.32 of 2017).], and on such terms as may be prescribed, and on payment of such excise duty or countervailing duty and fees, as may be levied under this Act:Provided that the said officer may subject to such restrictions and conditions as may be prescribed to ensure the collection of the excise duty or countervailing duty, permit the import of an intoxicant without the payment of the excise duty or countervailing duty: Provided further that no countervailing duty shall be payable on the intoxicant which, being liable to the payment of duty under the Indian Tariff Act, 1934 (Central Act 32 of 1934), or any other law for the time being in force relating to the duties of customs on goods imported into India, has been dealt with according to such law.
