Section 8 in The Goa, Daman and Diu (Excise Duty) Rules, 1964
8. Conditions for import.
(1)A licensed wholesale vendor of Indian made foreign liquor or foreign liquor or the Regimental units of the armed force of India stationed in the State, may import Indian made foreign liquor on prepayment of duty in the State from a distillery or brewery or warehouse in other parts of India, under a permit granted as provided in the following rules.(2)After the arrival of liquor in the State, the duty shall be assessed and the duty paid in excess of the duty so assessed shall be refunded to the importer.
