(7)The Superintendent of Excise shall be careful while issuing import and transport permits with a view to voiding unnecessary piling up of huge stock which may lead to sedimentation and deterioration in quality if not disposed of in time and shall observe the following principles:(a)The licensee may be allowed to indent for fresh stock of I.M.F.L. and Beer keeping in view the marketability of the new stock in reasonable time with due observance of provisions under Sub-rule (VI).(b)If any stock of I.M.F.L./ Beer stored under Rule 33 (c) becomes unfit for human consumption owing to long storage or for other factors the licensee shall be squarely responsible and shall be liable to pay fine equal to five times the duty payable to the Government on the stock so spoiled.(c)When any stock is found unfit for human consumption on Chemical Examination, the same shall be destroyed in the manner as provided under Rule 135.]
