(1)Country spirit may be imported only with the permission of the Excise Commissioner and under a bond for the payment of excise duty in Assam and by -(a)a person to whom any exclusive privilege for the supply of such spirit has been granted under Section 18 of the Act, or(b)a licensed wholesale dealer in country spirit after he or his agent has -(i)executed a bond (which may be either a general or special bond) in favour of the Excise Commissioner or place of export for payment of the said duty; and(ii)obeyed all rules in force in the district or place from which the export was made.(2)Country spirit shall not be imported under a bond, as aforesaid unless -(a)the consignment is accompanied by a pass granted by the Collector or any other empowered 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 a 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 Collector of the exporting district of place or from the officer-in-charge of the said distillery, brewery or warehouse.(3)(a)whenever any country spirit is imported under a bond, as aforesaid, it must on arrival in the territories to which the Assam Excise Act, 2000 applies be taken direct to the excise warehouse specified in this behalf in the pass and fixed by the Excise Commissioner for the storage of such spirit.(b)On the arrival at an excise warehouse in the territories to which the aforesaid Act applies of any such spirit, it shall be tested and measured by the officer-in-charge of the warehouse, and shall be taken into store and entered in his accounts.(c)As soon as may be after such arrival, the officer-in-charge of the warehouse shall certify on the importer's copy of the pass full details regarding the spirit received, in such form as may be prescribed in the pass or required by the Collector of the exporting district or place.
