BE Act 9Chapter III · Import, Export and Transport
Section 9 · Restriction on import
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(1)
No intoxicant shall be imported unless-(a)
the Chief Commissioner has given permission, either general or special, for its import;(b)
such conditions (if any) as the Chief Commissioner may impose have been satisfied; and(c)
the duty (if any) payable under Chapter V has been paid, or a bond has been executed for the payment thereof.(2)
Sub-section (1) shall not apply to any article which has been imported into India if-(i)
the duty (if any) imposed on such importation the Indian Tariff Act. 1934 (32 of 1934), or the Sea Customs Act, 1878 (8 of 1878), has been paid, or(ii)
a bond has been executed for the payment of such duty.(3)
Clauses (a) and (b) of sub-section (1) shall not apply to liquor manufactured in India and declared under Section 4 to be foreign liquor.Your private note on this section
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