5. Person eligible to import India-made foreign liquor.
(1)Passes for the import of India-made foreign liquor shall be issued by the Commissioner, or the Superintendent of Excise acting on behalf of the Deputy Commissioner of the importing district only to (a) licensed vendors, (b) clubs, (c) persons in charge of Regimental or Assam Rifles or police canteens, and (d) persons approved by the Deputy Commissioner of the importing district.(2)India-made foreign liquor may be imported by a person holding a licence for the vend of foreign liquor in Mizoram, on payment of duty either in Mizoram or in the State of export for credit by book transfer to the Government of Mizoram at the rates leviable in Mizoram and on the following conditions :(a)that the licensee shall obey all rules in force in the district or place from which the liquor is brought and also in Mizoram;(b)that the liquor is brought into Mizoram by the route and within the period specified in the pass;(c)that the liquor may be imported only from a distillery, brewery, bonded warehouse or bonded laboratory in the exporting State, if the payment of duty leviable in the exporting State is to be avoided. No claim for the refund of this duty from the Government will ever be entertained, except as for provided for in Rule 14.Import by Persons Holding Licences for the Wholesale or Retail Sale of Foreign LiquorProcedure if duty is to be prepaid in Mizoram
