NE Rules 12Chapter I · Part I
Section 12 · Import of India-made foreign liquor by private individuals
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- (i) "Private individuals" means all persons or firms not holding a licence for wholesale or retail sale of the foreign liquor.
(ii)
A private individual wishing to import India-made foreign liquor into Nagaland shall observe the procedure prescribed in Rules 2 to 4 above ; provided that the application shall also be accompanied by the treasury receipt that the importer has paid the pass fee at the rate specified in Rule 3 (2). The pass issuing officer shall, after satisfying himself that the fee has been correctly paid and that provisions of Rules 5 to 11 above have been fulfilled, grant a pass or a permit in Form No.2 or 3 as the case may be.(iii)
If the importer authorised to import India-made foreign liquor under this rule does not use the entire quantity of India-made foreign liquor imported by him and wishes to return it either to the exporter or sells it to a licensed vendor, he may do so with the permission of the Superintendent of Excise who may also allow the importer a refund of pass fee on the quantity thus returned or sold. No refund will however be made after three months of the date of import of the consignment.Your private note on this section
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