(b)Issue of pass : The Excise Commissioner of the place where the liquor is to be imported may receive the application and unless he sees any reason to the contrary shall issue a pass on payment of the Import permit fee as prescribed in sub-Rule (a) above and the Ad-valorem levy. The pass shall be in duplicate in Form-30 of the foreign liquor series on prepayment of a Import permit fee as levied under Rule 14(a) and ad-valorem levy as per rule 23 of these Rules. No import fee shall be levied if the duty for transportation of the liquor from foreign countries is levied under the Indian Tariff Act, 1894 or the Sea-Customs Act, 1878 but if the liquor is transported from customs station, a transport pass fee shall be realized at the rate as prescribed under Rule 16(b) of these Rules along with the countervailing duty. The original copy shall be retained by the Collector for record and verification of the consignment on arrival. The duplicate copy shall be given to the applicant to cover the import of liquor from the place of export to the place of import. A register of passes shall be maintained by the Excise Commissioner of the place of import in the form prescribed and details of each pass issued shall be immediately entered in it together with the result of verification of the consignment.
