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State of Assam - Section

Section 11 in Assam Excise Rules, 1945

11. Issue of pass on payment of duty.

- The importer either personally or by his agent shall then apply in the prescribed form to the Collector or such other officer as may be authorised in this behalf in the place of export or to the officer-in-charge of the place in which the liquor is kept in bond for payment of duty in the district or place of export, and the Collector or the officer-in-charge, as the case may be, shall, if he is satisfied that the proper duty has been paid, at the rale prevailing in Assam, as indicated in the permit or order of exemption, to the credit of the Government of Assam, issue an export pass and forward a copy duly endorsed to the effect that the removal of the liquor has been authorised to the Collector of the district of import.Note. - An application made to Revenue Officer outside Assam will be in the form prescribed by the Provincial Government or other Chief Revenue Authority of the Province or place of export.II. Import by Private Individuals