Section 18 in Punjab Liquor Permit and Pass Rules, 1932
18.
The following rules apply to the import, export and transport of Indian- made foreign spirit and country spirit required for use to troops :-(1)Indian-made foreign spirit or country spirit may be imported from any State or Union Territory in India for use of troops free of all restrictions provided that such spirit is not excised at a lower rate of duty than the prevailing in Punjab and provided that the import is covered by a duty paid permit in Form L. 39 granted by the Collector.(2)Indian-made foreign spirit or country spirit may be exported or transported for the use of troops from any distillery licensed in Punjab, subject to the condition that no issue of spirit shall be made for the use of troops until a duty paid permit in Form L. 39 or a corresponding from covering such transport or export has been received by the distillery inspector concerned from the Collector of the district of destination in the case of transport or from a competent authority in the State or Union Territory of destination in the case of the export.[Provided that during an emergency proclaimed by the President of India under Article 352 of the Constitution of India, Indian made rum may, by general or special order of the Excise Commissioner, be imported, exported or transported under a permit in Form L. 39-A from any distillery in Punjab or outside Punjab, for the use of troops without prior payment of duty, on an application made to the competent authority in Form L. 37-A and subject to Provided further that duty payable on Indian made rum imported, exported or transported under the aforesaid permit shall be paid within two months of the date of the issue of such permit.] [Legislative Supplement Part III dated 28.1.72.]
