RE Rules 26Chapter III · Import and Export of Indian Made Foreign Liquor, Foreign Liquor and Beer

Section 26 · Procedure on arrival

(1)

On receipt of the consignment importer shall at once notify its arrival to the Excise Inspector of the Circle in which his licensed premises are situated, and shall allow him to check the consignment and to examine and, if necessary, to test the contents or to take a sample thereof for test.

(2)

The [District Excise Officer or Assistant Excise Officer] [Substituted by GSR 60, dated 18.9.1969, Published in Rajasthan Government Gazette Part IV-C, dated 16.10.1969, [18-9-69].] may, if he thinks it necessary cause the contents of the consignment to be checked with the application and with the permit issued by him.

(3)

The importer shall be liable to pay duty on excess transit wastage, if any claim is made by the State of export thereof. In that case, he shall be allowed to set off against that claim, the amount of import duty pre-paid by him, on the quantity representing the excess loss in transit.

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