NE Rules 77Chapter II · Part II

Section 77 · Conditions under which import can be made

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(1)

Country spirit may be imported only with the permission of the Excise Commissioner, Nagaland and under a bond for the payment of Excise duty in Nagaland and by-

(a)

a person to whom any exclusive privilege for the supply of such spirit has been granted under Section 18 of the Act, or

(b)

a licensed wholesale dealer in country spirit after he or his agent has-
(i)executed a bond (which may be either a general or a special bond) in favour of the principal Revenue Officer of the district or place of export for payment of the said duty, and
(ii)obeyed all rules in force in the district or place from which the export was made.

(2)

Country spirit shall not be imported under a bond, as aforesaid unless-

(a)

the consignment is accompanied by a pass granted by the principal Revenue Officer of the exporting district or place or by the Officer-in-charge of the distillery, brewery or warehouse from which it was taken, in such form as may be prescribed for use in the exporting district or place, and

(b)

the Deputy Commissioner of the importing district has received a copy of the said pass from the Chief Revenue authority of the exporting district or place, or from the Officer- in-charge of the said distillery, brewery or warehouse.

(3)

(a)

Whenever any country spirit is imported under a bond as aforesaid, it must, on arrival in the territories to which the Nagaland Excise Act applies, be taken direct to the excise warehouse specified in this behalf in the pass and fixed by the Excise Commissioner for the storage of such spirit.

(b)

On the arrival at an excise warehouse in the territories to which the aforesaid Act applies of any such spirit, it shall be tested and measured by the Officer in-charge of the warehouse and shall be taken into store and entered in his account.

(c)

As soon a may be after such arrival, the Officer-in-charge of the warehouse shall certify on the importer's copy of the pass full details regarding the spirit received, in such form as may be prescribed in the pass or required by the Chief Revenue authority of the exporting district or place.

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