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State of Assam - Section

Section 21 in The Assam Bonded Warehouse Rules, 1965

21. Conveyance of spirits to warehouse under bond and at the risk of the licensee and open to gauging and proof.

- The spirits intended for warehouse shall be conveyed thereto under bond, and at the sole risk of the licensee of the warehouse. The bond shall be discharged when the foreign liquors have been deposited in the warehouse and have been duly gauged and proved by the officer-in-charge and after the duty on the excess deficiency, if any, has been realised.