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State of Mizoram - Section

Section 275 in Mizoram Excise Rules, 1983

275. Disposal of confiscated foreign liquor.

- Confiscated foreign liquor which are known to have been of licit origin and not tampered with, shall be said by auction subject to a reserved price which shall be equal to the amount of duty leviable on the article or a similar article in the place in which the sale takes place. If such price is not obtained, the article shall be destroyed.Other confiscated foreign liquor shall be destroyed.