(1)Country spirit may be imported only with the permission of the Excise Commissioner and under a bond for the payment of excise duty in Assam and by -(a)a person to whom any exclusive privilege for the supply of such spirit has been granted under Section 18 of the Act, or(b)a licensed wholesale dealer in country spirit after he or his agent has -(i)executed a bond (which may be either a general or special bond) in favour of the Excise Commissioner or place of export for payment of the said duty; and(ii)obeyed all rules in force in the district or place from which the export was made.
