NE Rules 141Chapter V · Part V

Section 141 · Conditions under which import can be made by wholesale vendors

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- Ganja may be imported by licensed wholesale vendors of ganja (goladars) from places as may be selected from time to time by the State Government of Nagaland and under the following conditions :

(1)

The importer shall execute a bond in the prescribed form in favour of the Deputy Commissioner of the importing district binding himself, his heirs, successors and assigns to pay to the Deputy Commissioner of the importing district-

(a)

the duty payable under Chapter V of the Act;

(b)

if on arrival of ganja at its destination, any deficiency in quantity (as compared with the quantity received at the source of supply) is found, a penalty duty on such deficiency at such rates as may be prescribed shall be payable; provided that the whole or any portion, of such penalty duty may be remitted, should the Excise Commissioner held such deficiency to be due to dryage, vide Rule 152. below, and

(c)

on failure to lodge ganga in licensed warehouse in the importing district within a reasonable time from the date of its receipt at the source of supply, a sum equal to the duty on the entire quantity of ganga not so lodged.
The bond may be either a general bond in respect of imports that may be made from time to time or a special bond in respect of any specific consignment.

(2)

Passes. - For each consignment of ganga to be imported the importer shall obtain a pass from the Deputy Commissioner of the importing district in the prescribed form authorising import of ganga from the source of supply into a licensed warehouse in the district which is either a Government warehouse for which the importer pays such rent as may be fixed by the Deputy Commissioner or a private warehouse in respect of which the importer holds a licence granted by the Deputy Commissioner with the approval of the Excise Commissioner.The pass shall ordinarily be in force for one month from the date on which it is granted, but the term may be extended by the Deputy Commissioner of the importing district or Superintendent of Excise of the exporting district.

(3)

The Deputy Commissioner issuing the pass shall forward two copies thereof to the Superintendent of Excise of the exporting district noting on them the fact of the execution of the bond by the importer.

(4)

The importer or his authorised agent shall present such pass to the Superintendent of Excise of the exporting district and obtain it on the written permission of that officer to purchase ganja. He shall further comply with any rules that may be in force in the Slate of export regulating the taking of ganja out of that State and also such instructions in conformity therewith, as he may receive from the Superintendent of Excise of the exporting district.

(5)

Procedure to be followed on receipt at destination. - The ganja shall be brought by the route mentioned in the pass and shall on arrival in Nagaland be taken direct and with all reasonable despatch to the licensed warehouse mentioned in the pass. Ganja shall then be presented with the pass to the Superintendent of Excise or such other officer, as may be authorised by the Deputy Commissioner to examine, weigh and store the ganja on arrival.

(6)

If brought by rail, the consignment should be duly insured.

(7)

No allowance shall be made for any loss of ganja in transit under bond unless the Excise Commissioner is satisfied that such loss is due to dryage.Transport of ganja from one wholesale licensed warehouse to another without prepayment of duty

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