Bare ActsThe UNITED PROVINCES EXCISE ACT 1910

Section 12

Import of intoxicants

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(1) No 1 [intoxicant] shall be imported unless — (a) the 2 [State Government] has given permission either general or special, for its import ; (b) such conditions (if any) as the 2 [State Government] may impose have been satisfied ; and (c) the duty (if any) imposed under section 28 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 3 [ * * * ] India and was liable on such importation to duty under the Indian Tariff Act, 4 [1894], or the Sea Customs Act, 1878. (3) 5 [ X X X X ]

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