Section 9(5) in Andhra Pradesh Excise (Import, Export and Transport of Indian Liquor and Foreign Liquor-Permits) Rules, 2005
(5)Where the import of Indian Liquor or Foreign Liquor is not made within the validity of the import permit or within the extended period of the permit under sub-rule (3), or Revised Import Permit obtained under sub-rule (4) the countervailing duty and the import fee paid shall accrue to the Government on expiry of the validity specified in the import permit.
