Section 610 in Rules under the United Provinces Excise Act, 1910
610. Permit for import.
(a)The importer shall present an application to the Collector of the district of import specifying-(1) the quantity and description of the Indian-made foreign liquor to be imported, (2) the name of the distillery, brewery, bonded warehouse or bonded laboratory from which the liquor is to be imported, (3) the quantity of liquor to be imported in terms of L.P. and the amount of duty leviable thereon in this State, and (4) the name of the bonded warehouse to which the liquor is to be consigned.(b)The licensed retail vendor shall also deposit in the treasury a fee at the rate of rupees five per quart bottle on spirits, cordials and wines and sixty paise per quart bottle or beer, stout and other fermented liquors, in advance and shall attach the treasury challan with his application presented to the Collector of the district of import. The Collector shall issue a permit as laid down in sub-rule (d) only when the treasury challan evidencing payment of the fee is produced.(c)The importer shall also execute (unless a general bond previously executed by him still in force) either a general or a special bond in the prescribed form in favour of the Collector of the district of import for the payment of duty leviable under Section 28 on the actual import and on the excess loss in transit according to the rule in force in the exporting State or Union Territory.(d)The Collector shall, unless there is any reason to the contrary, prepare a permit in triplicate in Form F.L. 22 sanctioning the import under bond. The permit shall contain all the particulars specified in sub-clause (a) and shall clearly specify that a bond for payment of duty has been executed in the district of import. One copy of the permit shall be made over to the importer, the second copy shall be forwarded to the Chief Revenue Authority of the district of export and the third shall be retained by the Collector for record and verification of the consignment on arrival. The permit shall remain in force up to the date specified therein.
