Section 615 in Rules under the United Provinces Excise Act, 1910
615. Permit to be obtained from Collector.
(1)A licensed vendor of foreign liquor a regimental unit, or a private individual desiring to import Indian-made foreign liquor under the above rules in Uttar Pradesh shall present personally or through his agent an application in Form F.L. - 21 to the Collector of the district in which the liquor is desired to be imported stating-(a)the name of the distillery, brewery, bonded warehouse or bonded laboratory, from which the import is to be made, (b) the name, complete description and quantity of each kind of liquor which is to be imported and whether the import is to be made in bulk or in bottles, (c) the route by which it is proposed to import the liquor, and (d) the amount of duty leviable on the total quantity of liquor to be imported, and (e) in the case of import by private individuals and licensed retail vendors also the amount of permit fee leviable vide paragraphs 614 and 610 (b), respectively, on the total quantity of liquor to be imported. A separate application shall be necessary in respect of each consignment.(2)If the application is in order and the amount of duty and in the case of the private individuals and licensed retail also permit fee as laid down in paragraphs 614 and 610 (b) respectively, entered therein is correct the Collector shall endorse the application with an order directing the applicant to pay the amount into the treasury.(3)On receipt of the application so endorsed, the Treasury Officer shall receive the sum payable by the applicant in respect of duty or duty and permit fee as the case may be and shall credit the duty to head "X-Excise Wines and Spirits, still head-Duty on wines and Spirit locally manufactured" and the permit fee to the head "Licence fee". The account so paid shall not be refunded to the applicant in any circumstances, nor shall any application for a refund on the ground of neglect by the consignor or carrier of the liquor or on account of wastage in transit be entertained.(4)The Treasury Officer shall return the application endorsed by him to the applicant and shall furnish him with a receipt in duplicate. The applicant shall then present the application and one copy of the receipt to the Collector.(5)The Collector shall receive and keep the application and shall issue a permit in triplicate in Form F.L. 22 sanctioning the import by the applicant of foreign liquor of the kind and quantity specified in the application the applicant's licensed premises or the authorised place if he is not a licensed vendor. One copy of the permit shall be given to the applicant to cover the import of the liquor from the place of export. The second copy shall be sent to the Chief Revenue Authority of the place of export. The third copy shall be retained by the Collector for record and for verification (if deemed necessary) of the consignment on its arrival. The details shall be entered in the register F.L. 24 maintained in the District Excise Officer.(6)The applicant shall also comply with all rules and regulations in force in the place of export.(7)On receipt of the consignment the applicant shall at once notify its arrival to the Excise Inspector of the circle in which his licensed premises or authorised place is situated and shall allow him to check the consignment, and to examine, and if necessary, test the contents or to take a sample thereof for test.(8)The Collector may cause the contents of the consignment to be checked with the original application and with the permit issued by him.(9)The importer shall be liable to pay duty on excess transit wastage, if any, to the exporting State or Union Territory, if a claim is made therefor. In that case he will be allowed to set off against that claim the amount of duty prepaid by him on the quantity representing the excess loss in transit.(10)If the person authorised to import Indian-made foreign liquor under paragraph 614 does not import the liquor for which he has deposited either the duty or the permit fee or both, he will be entitled to a refund of the full amount deposited by him after the facts have been verified from the exporting States or Union Territories.Note. - Private individuals mentioned in this paragraph include clubs and messes also.(3)Import on pre-payment of duty in the exporting State or Union Territory
