Amendment status not verified — confirm the current text below against the official source.
(1) Orders passed under this Act or under any rule made hereunder shall be appealable as follows in manner prescribed by such rules as the State Government may make in this behalf: - to the Excise Commissioner, any order passed by the Deputy Commissioner, any order passed by the Commissioner or a Collector other than the Deputy Commissioner; to the State Government, any order passed by the Excise Commissioner; (2) In cases not provide for by clauses (a) and (b) or sub-section (1) orders passed under this Act or under any rules made thereunder shall be appealable to the State Government. (3) The State Government, the Excise Commissioner or the Deputy Commissioners may call for the proceedings held by any officer or person subordinate to it or him or subject to its or his control and pass such orders thereon as it or he may think fit. CHAPTER III IMPORT, EXPORT AND TRANSPORT Restrictions on import – 9. (1) No intoxicant shall be imported unless: - (a) the duty (if any) payable under Chapter V has been paid or a bond has been executed for the payment thereof; and (b) such conditions (if any) relating to payment of duty, license or requirement of public health, as the State Government may impose have been satisfied. (2) Sub-section (1) shall apply to any article which has been imported into India and was liable, on such importation, to duty under the Indian Tariff Act 1934 (XXXII of 1934) or the Customs Act, 1962 (52 of 1962). (3) Clause (b) of sub-section (1) shall not apply to liquor manufactured in India and declared under section 4 to be foreign liquor. Restrictions on export and transport.- 10. No intoxicant shall be export or transported unless: - The duty (if any) payable under Chapter V has been paid; Provided that the State Government may, subject to such conditions (if any) as it thinks fit to impose, exempt any intoxicant from the provisions of this section. Prohibition of import of transport. – 11. The State Government may, to enforce a policy of prohibitions or for purposes of public health, by notification- (a) prohibit the import or export of any intoxicant into or from the territories to which this Act applies or any part thereof; or (b) prohibit the transport of any intoxicant. Passes for import, export or transport. – 12. No intoxicant exceeding such quantity as the Stat Government may prescribed by notification either generally for the whole of the territories to which this Act applies or for any local area comprised therein, shall be imported, exported or transported, except under a pass issued under the provisions of the next following section. Grant of Passes.- 13. Passes for the import, export or transport of intoxicants may be granted by the Collector or by an officer specially authorized by the Excise Commissioner in that behalf. Such passes may be either general for definite periods and specified kinds of intoxicants or specially for specified occasions and particular consignments only. Passes under his section or under section 12 may be issued only for the purposes of imposing and collecting excise duty or ensuring conformity with license requirements and any other requirements under this Act. CHAPTER IV MANUFACTURE, POSSESSION AND SALE Manufacture and preparations for manufacture permitted only under license. –