12. Import of India-made foreign liquor by private individuals.
- (i) "Private individuals" means all persons or firms not holding a licence from the Collector for the wholesale or retail sale of foreign liquor.(ii)A private individual wishing to import India-made foreign liquor into Assam shall observe the procedure prescribed in Rules 2 to 4 above; provided that the application shall also be accompanied by the treasury receipt that the importer has paid the pass fee at the rates specified in Rule 3(2). The Collector shall, after satisfying himself that the fee has been correctly paid and that the provisions of Rules 5 to 11 above have been fulfilled, grant a pass or a permit in Form 27 or 28 of foreign liquor series, as the case may be.(iii)If the importer authorised to import India-made foreign liquor under this rule does not use the entire quantity of India-made foreign liquor imported by him and wishes to return it either to the exporter or sells it to a licensed vendor, he may do so with the permission of the Collector who may also allow the importer a refund of pass fee on the quantity thus returned or sold with the sanction of the Excise Commissioner. No refund will, however, be made after three months of the date of import of the consignment.
