Section 9 Telangana Excise Act: Import of intoxicant

Section 9: Import of intoxicant

How current this text is

Text as published by India Code for the Government of Telangana (Revenue Department): the Andhra Pradesh Excise Act, 1968 as in force in the combined State on 2 June 2014, adapted to Telangana under section 101 of the Andhra Pradesh Reorganisation Act, 2014 by the notification issued in G.O.Ms.No.162, Revenue (Excise-II) Department, dated 10.09.2015, with amendments up to Act No.32 of 2017.

Amendments made by Andhra Pradesh after 2 June 2014, such as A.P. Acts 2, 4 and 17 of 2020, do not apply in Telangana and are not in this text.

(1) No intoxicant shall be imported except under a permit issued by such officer, not below the rank of an ¹[District Prohibition and Excise Officer], and on such terms as may be prescribed, and on payment of such excise duty or countervailing duty and fees, as may be levied under this Act:

Provided that the said officer may subject to such restrictions and conditions as may be prescribed to ensure the collection of the excise duty or countervailing duty, permit the import of an intoxicant without the payment of the excise duty or countervailing duty:

Provided further that no countervailing duty shall be payable on the intoxicant which, being liable to the payment of duty under the Indian Tariff Act, 1934, or any other law for the time being in force relating to the duties of customs on goods imported into India, has been dealt with according to such law.

(2) The officers referred to under sub-section (1) may by an order, cancel any permit issued under that sub-section for breach of any of the terms subject to which it was issued or for any other reason to be recorded in writing therein.

Footnotes in the official text

1.Throughout the Act, for the words “Prohibition and Excise Superintendent” the words “District Prohibition and Excise Officer” substituted vide. Act No.32 of 2017.