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State of Nagaland - Section

Section 12 in Nagaland Excise Rules

12. Import of India-made foreign liquor by private individuals.

- (i) "Private individuals" means all persons or firms not holding a licence for wholesale or retail sale of the foreign liquor.
(ii)A private individual wishing to import India-made foreign liquor into Nagaland shall observe the procedure prescribed in Rules 2 to 4 above ; provided that the application shall also be accompanied by the treasury receipt that the importer has paid the pass fee at the rate specified in Rule 3 (2). The pass issuing officer shall, after satisfying himself that the fee has been correctly paid and that provisions of Rules 5 to 11 above have been fulfilled, grant a pass or a permit in Form No.2 or 3 as the case may be.
(iii)If the importer authorised to import India-made foreign liquor under this rule does not use the entire quantity of India-made foreign liquor imported by him and wishes to return it either to the exporter or sells it to a licensed vendor, he may do so with the permission of the Superintendent of Excise who may also allow the importer a refund of pass fee on the quantity thus returned or sold. No refund will however be made after three months of the date of import of the consignment.