Section 12 in The United Provinces Excise Act, 1910
12. Import of intoxicants.
(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.(2)Sub-section (1) shall not apply to any article which has been imported in India and was liable on such importation to duty under the [Indian Tariff Act, 1894,] [Now Indian Tariff Act, 1934 (Act XXXII of 1934).] or the Sea Customs Act, 1878.(3)Clauses (a) and (b) of sub-section (1) shall not apply to liquor manufactured in India and declared under Section 4 to be foreign liquor.
