Section 9(4) in Andhra Pradesh Excise (Import, Export and Transport of Indian Liquor and Foreign Liquor-Permits) Rules, 2005
(4)Where it is established that it is not possible to import Indian Liquor and Foreign Liquor specified in the import permit for the reasons beyond the control of the holder of the import permit, the authorised Officer may issue Revised Import Permit specifying the validity period by changing the brand, or Brewery/Distillery, as the case maybe, against the countervailing duty and import fee already paid after collecting differential duty and import fee, if any, provided the application for such Revised import permit is made by the holder of the permit three days in advance of the expiry of the validity of the import specifying the reasons necessitating such Revised Import Permit together with the unutilized Import permit in original and a certificate to the effect from the officer of the Exporting Distillery/Brewery that no Indian Liquor or Foreign Liquor has been dispatched from the Distillery/Brewery against the said import permit.
