Section 5 in Andhra Pradesh Excise (Import, Export and Transport of Indian Liquor and Foreign Liquor-Permits) Rules, 2005
5. Procedure for payment of Excise Duty and grant of an Import permit.
(1)(a)On receipt of an application in Form L-l any Prohibition and Excise Officer not below the rank of the Assistant Prohibition and Excise Superintendent specially authorised by Commissioner may after such enquiry as he may consider necessary and on being satisfied that there is no objection to issue import permit applied for, issue the permit, subject to the following conditions, namely.:-(i)That the applicant has paid and produced the challan in original in token of having credited into the Government Treasury the entire countervailing duty leviable on the liquor to be imported at the rates in force.(ii)that the applicant has paid and produced the challan in original in token of having credited into the Government Treasury import fee at the following rates:(a)Beer, Cider, Ale, Stout, Porter or other Fermented Liquor usually from Malt, Grape, Plain, High Bouquet Spirits, etc. or Foreign Liquor - Two rupees per bulk litre.(b)Any other [Indian Made Foreign Liquor] [Substituted 'Indian Liquor' by Notification No. G.O.Ms. No. 968, dated 10.7.2007 (w.e.f. 24.5.2005).] - Two rupees per bulk litre.(iii)that the labels of each variety of [sticker in respect of each variety of] [Substituted 'Indian Made Foreign Liquor' by Notification No. G.O.Ms. No. 968, dated 10.7.2007 (w.e.f. 24.5.2005).] sought to be imported by the applicant are those approved by the Commissioner.(2)The Prohibition and Excise Officer especially authorized by the Commissioner under sub-rule 1(a) shall be competent to issue the import permit under his signature and seal.
