Section 616 in Rules under the United Provinces Excise Act, 1910
616. By whom to be imported.
(1)Indian-made foreign liquor may be imported by a person holding a licence for the vend of foreign liquor and also regimental units in Uttar Pradesh, from any distillery, brewery, bonded warehouse or wholesale premises in other State or Union Territory to which this provision may be applied by the State Government by notifications on pre-payment of duty in his exporting State or Union Territory at the rates enforced in Uttar Pradesh.Note. - (a) The provisions of this paragraph have been applied to the import of beer from the Solon and Kasauli Breweries, with effect from July 29, 1936 foreign liquor from Cox's Distillery, Naogaon with effect from December 1, 1929 and from the States of Maharashtra and Gujarat with effect from October 1, 1935.(b)The State of Uttar Pradesh has entered into reciprocal arrangement for the adjustment of excise duty on foreign liquor, by book transfer, with the States or Union Territories detailed below :(i)The States of Assam, Bihar, Maharashtra, Gujarat, Madhya Pradesh, Orissa, Punjab and West Bengal.(ii)The Union Territory of Delhi (erstwhile Part C State of Delhi).The licensed retail vendor shall deposit into the treasury a fee at the rate of 25 naye paise per quarts bottle on spirits, cordials and wines and 4 naye paise per quart on beer, stout and other fermented liquor in advance and shall attach the treasury challan evidencing payment of duty with his application presented to the Collector of the district of import.(2)How imported. - The importer, unless generally or specially exempted by the Excise Commissioner to this effect, shall first apply to the Collector of the district of import for the issue of a permit in accordance with paragraph 615 (1).(3)The Collector, if he sees no objection, shall issue a permit in Form F.L. 22 in triplicate containing the particulars given in the application referred to in the previous sub-clause. The permit shall be in force upto the date noted therein. One copy of the permit shall be made over to the importer, the second copy shall be forwarded to the Chief Revenue Authority of the district or place of export, and the third shall be retained for record. The permit shall clearly specify that import is authorised on pre-payment of duty in the exporting State or Union Territory at the rates prevailing in Uttar Pradesh.(4)The importer shall present his copy of the permit before the Chief Revenue Authority of the district or place of export or the officer in-charge of the distillery, brewery, bonded warehouse or bonded laboratory from which export is to be made together with a treasury receipt for the amount of duty paid by him. The said officer, after satisfying himself that the import is duly authorized and that the amount of duty paid is correct, shall authorize export and issue a pass to cover the same. A copy of the pass shall be sent direct to the Collector of the district of import.(5)The Collector shall send the copy of the pass received by him to the Excise Inspector of the circle, who will check the consignment and endorse the result on the pass and return it to the Assistant Excise Commissioner who shall consolidate all such passes received during the quarter and send them to the Excise Commissioner by the end of the month following the quarter.(6)The Chief Excise Authority of the exporting State of Union Territory will furnish or cause to be furnished as soon after the close of a month as possible a statement to the Excise Commissioner, Uttar Pradesh showing for the month concerned, all exports from that State to Uttar Pradesh and the amount of duty realised on such exports giving the number and date of the export passes covering the assignments.(4)Import free of duty or at a reduced rate of duty
