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NCT Delhi - Section

Section 18 in The Delhi Excise Rules, 2010

18. Extension of validity of permit or pass.

(1)No pass or permit shall be valid after the date of its expiry provided that the Deputy Commissioner, granting the permit or the authority to authorise the dispatch of any consignment under these rules may extend the period of currency thereof, if extension is applied for due to delay in transit of a consignment or for any other sufficient reason on payment of composition money, not exceeding twenty-five per cent. of the duty of the consignment, or otherwise, for reasons to be recorded.
(2)Where during the course of import of liquor, the delay occurs for reasons beyond the control of the licensee, he shall submit an application for re-validation of import permit to the Deputy Commissioner within three working days of the occurrence of the event and the Deputy Commissioner may re-validate the same.
(3)For transport permit, the application for such re-validation shall be made on the next working day from the date of expiry of validity.
(4)Where the application is not submitted within the stipulated period or the delay is for any other reason, the revalidation may be done on payment of composition money, which shall not exceed ten per cent. of the duty involved.