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[Cites 0, Cited by 0] [Section 78] [Entire Act]

State of Assam - Subsection

Section 78(2) in Assam Excise Rules, 1945

(2)Country spirit shall not be imported under a bond, as aforesaid unless-
(a)the consignment is accompanied by a pass granted by the principal revenue officer of the exporting district or place, or by the officer-in-charge of the distillery, brewery or warehouse from which it was taken, in such form as may be prescribed for use in the exporting district or place; and
(b)the Collector of importing district has received a copy of the said pass from the Chief Revenue Authority of the exporting district or place, or from the officer-in-charge of the said distillery, brewery or warehouse.