Section 12(1) in The United Provinces Excise Act, 1910
(1)No intoxicant shall be imported unless-(a)the State Government has given permission, either general or special, for its imports;(b)such conditions (if any) as the State Government may impose have been satisfied; and(c)the duty (if any) imposed under Section 28 has been paid or a bond has been executed for the payment thereof.
