RE Rules 46AChapter IV · Transmission and Possession of Intoxicating Drugs

Section 46A · Section 46A

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(i)

By whom. - Save up to a limit [fixed under section 14 of the Act] [Substituted by E &T/59, dated 13.3.1962, Published in Rajasthan Government Gazette Part IV-C, dated 17.5.1962, [13-3-62].] no person other than a licensed wholesale vendor of denatured spirit [or denatured spirituous preparation] [Inserted by E & T/60, dated 22.6.1962, Published in Rajasthan Government Gazette Part IV-C, dated 12.7.1962, [22-6-62].] shall import any denatured spirit [or denatured, spirituous preparation] [Inserted by E & T/60, dated 22.6.1962, Published in Rajasthan Government Gazette Part IV-C, dated 12.7.1962, [22-6-62].] in Rajasthan.

(ii)

Application for import. - A wholesale vendor of denatured spirit [or denatured spirituous preparation] [Inserted by E & T/60, dated 22.6.1962, Published in Rajasthan Government Gazette Part IV-C, dated 12.7.1962, [22-6-62].] desiring to import denatured spirit, [or denatured spirituous preparation] [Inserted by E & T/60, dated 22.6.1962, Published in Rajasthan Government Gazette Part IV-C, dated 12.7.1962, [22-6-62].] shall apply to 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].] of the District of Import in writing specifying-

(a)

the name of the distillery, bounded warehouse or bounded laboratory from which the import is to be made;

(b)

the name, complete description and quantity to be imported and whether the import is to be in bulk or in bottles;

(c)

the route of import and the amount of counter vailing duty to be paid.
A separate application shall be made for each consignment and if the application is in order, 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].] shall after checking and correcting the amount of duty entered therein, endorse the application with an order directing the applicant to pay the amount, unless there are reasons for rejecting the application.

(iii)

Issue of permit. - The applicant shall after paying the amount of prescribed countervailing duty and permit fee (in case the spirit to be imported in manufactured outside India) produce the receipt thereof and the application before 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].] who shall issue the permit in quadruplicate sanctioning the import by the applicant of denatured spirit [or denatured spirituous preparation] [Inserted by E & T/60, dated 22.6.1962, Published in Rajasthan Government Gazette Part IV-C, dated 12.7.1962, [22-6-62].] of the kind and quantity to be specified by him in the permit. One copy of the permit shall be given to the applicant, the second copy shall be sent to the appropriate Excise Officer of the State of Export and the third shall be sent to the Excise Inspector of the Circle and the fourth shall be retained by 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].] for record and for verification, if necessary, of the consignment on arrival.

(iv)

Procedure on arrival. - On receipt of the consignment the 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 test the contents and to take sample thereof for test.
The importer shall be liable to pay duty on the 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 countervailing duty prepaid by him on the quantity representing excess loss in transit.

(v)

Procedure at place of export. - The importer shall present his copy of the permit to the Chief Excise Authority of the exporting District who may grant a pass covering the import of the spirit into Rajasthan which shall be returned after the receipt of the consignment is recorded on it by 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].] of the District.
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