133. Issue of foreign liquor on payment of duty or pass fee for export outside Mizoram.
(1)The Commissioner will be competent, when so necessary for conserving the stock of foreign liquor or local consumption, to regulate its issue for export to another State. The provisions of Rules 35, 36, 37 and 39 shall apply mutatis mutandis, for the export of foreign liquor to another States in India.(2)The pass which accompanies the consignment of foreign liquor, issued for export, or a true copy thereof shall be returned to the Deputy Commissioner of Excise Officer-in-charge, who granted the pass with a certificate, signed by the Superintendent of Excise of the district where the foreign liquor is exported, stating the quantity that has actually reached the destination and, in case there is a difference between the quantity that has reached the destination and the quantity that has been shown in the pass, recording the reasons for the difference, within two months from the date of grant of the pass or such longer period, not exceeding another two months, as the Excise Officer-in-charge may allow on good grounds being shown to him.(3)In case the pass or a true copy thereof with a certificate as above is not returned or in case there is a short receipt of liquor at the destination, the licensee of the distillery or warehouse shall pay the duty imposed under the Act or these rules in respect of the entire quantity of liquor mentioned in the pass or the quantity of liquor which has been received short at the destination, as the case may be, unless the Commissioner exempts the payment in full or in part on good grounds being shown to him.Licensing and regulation of breweriesPremises and Licences
