Section 9 in Andhra Pradesh Excise (Import, Export and Transport of Indian Liquor and Foreign Liquor-Permits) Rules, 2005
9.
(1)The Indian Liquor or Foreign Liquor covered by the import permit shall be brought to its destination within the period of validity and permit holder shall send the intimation of arrival of Indian Liquor or Foreign Liquor to the Prohibition and Excise Superintendent of the destination under Rule 7 of these Rules and obtain acknowledgement.(2)Where it is not possible for the holder of the permit to import Indian Liquor and Foreign Liquor within the validity period specified in the permit for reasons beyond the control of the permit holder, he shall apply to the "authorized officer" for, extension of the period of validity of the permit three days in advance of the expiry of the validity in t he said permit specifying the reasons necessitating such extension together with the unutilized import permit in original and a Certificate from the Officer of the Exporting Distillers/Brewery that no Indian Liquor/Beer has been dispatched from the Distillery/Brewery against such import permit.(3)On receipt of application under sub-rule (2) the Prohibition and Excise Superintendent may, after such enquiry as he may consider necessary and, on being satisfied that Indian Liquor/Beer has not been brought against the said permit, extend the validity of the import permit for a reasonable period.(3-A) Where the Indian Liquor/Foreign Liquor dispatched by the exporting Distillery/Brewery within the validity period of Import permit and reached the Andhra Pradesh State Border check post of Prohibition and Excise Department within the validity period of the permit but reached at the destination after expiry of the validity of the permit for the reasons beyond the control of the permit holder, he shall apply to the Commissioner of Prohibition and Excise for revalidation of the permit explaining the reasons for delay through the Excise Supervisory Officer at the unit of A.P.B.C.L. The Commissioner of Prohibition and Excise will revalidate the permit without forfeiting the countervailing duty and the import fee on being satisfied with the reasons put forth by the permit holders. Otherwise the C.V.D. and import Fee are liable for forfeiture.(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.(5)Where the import of Indian Liquor or Foreign Liquor is not made within the validity of the import permit or within the extended period of the permit under sub-rule (3), or Revised Import Permit obtained under sub-rule (4) the countervailing duty and the import fee paid shall accrue to the Government on expiry of the validity specified in the import permit.(6)The countervailing duty and the import fee once paid shall not be refunded in any case.Export Permit
