Section 30 in The Assam Bonded Warehouse Rules, 1965
30. Import permits, transport pass.
- The licensee of the bonded warehouse shall import the spirits under bond on the import permits issued by the Additional Commissioner of Excise, Assam. The retail and wholesale licence-holders of foreign liquor shall obtain necessary transport pass from the Collector or pre-payment of duty at the prescribed rates for movement of spirits from the bonded warehouse to their respective shop premises. The transport pass shall be issued in triplicate in Miscellaneous Form No. 1 of the Assam Excise Manual Volume III. The original copy of the pass shall be retained in the office of issue, the duplicate copy shall be handed over to the person to whom the pass has been granted to accompany the consignment and the triplicate copy to the officer-in-charge of the bonded warehouse.The duty shall be deposited by the foreign liquor licensees into the treasuries by challans. The challans shall be prepared in quadruplicate. One copy will be kepi by the treasury and the remaining three copies after completion in the treasury will be presented by the foreign liquor licensee or his agent to the officer-in-charge of Excise at the district or sub-divisional headquarters. This officer will issue the transport pass for the quantity and endorse on one copy of the challan that duty on the quantity has been paid. He will then send this copy with another copy of the challan to the officer-in-charge of the bonded warehouse and keep one copy in his office. The officer-in-charge will issue the spirit and retain in his office the copy of the challan with endorsement and make over the other copy to the licensee of the bonded warehouse or his agent for supply of the foreign liquor.For export of the spirits from the bonded warehouse, Rules 38 to 42 of the Assam Excise Rules, 1945 shall apply mutatis mutandis.
