THE MAHARASHTRA FOREIGN LIQUOR (IMPORT AND EXPORT) RULES, 1963

  “Act” means the Bombay Prohibition Act, 1949 ;

 “bonded warehouse” means a place appointed by the State Government as a bonded warehouse for the storage in bond of Indian made foreign liquor and includes a bonded laboratory ;

“duty” means “excise duty” or “countervailing duty” as defined in clause (14) of section 2 of the Act;

“duty paid imported foreign liquor” means liquor of all kinds imported into India on which duty leviable under the Indian Tariff Act, 1934, or ¹[the Customs Act, 1962] has already been paid, but does not include denatured spirit and articles to which section 24-A of the Act applies;

“ duty paid Indian made foreign liquor” means Indian made foreign liquor on which the excise, or as the case may be, countervailing duty under the Act has been paid and includes Indian made foreign liquor which is exempted from payment of such duty;

“ duty paid Indian made foreign liquor” means Indian made foreign liquor on which the excise, or as the case may be, countervailing duty under the Act has been paid and includes Indian made foreign liquor which is exempted from payment of such duty;

  “Form” means a form appended to these Rules;

 “Import pass” includes a requisition or indent countersigned by the Collector of the importing place or the place of import, as the case may be;

“Importing place” means any place in India outside the State of Maharashtra to which foreign liquor is to be sent from the State of Maharashtra;

“Indian made foreign liquor” means any country liquor which is declared to be foreign liquor for the purposes of the Act by a notification under the provision to clause

(17)  of section 2 of the Act, but does not include Indian made denatured spirit and medicinal and toilet preparations containing alcohol;

Mild liquor means.—

(a)  mild beer having alcoholic strength not exceeding 5 per cent. v/v which is equiva- lent to 8.75 per cent of proof spirit;

(b)  any foreign liquor other than mild beer having alcoholic strength not exceeding 5 per cent. v/v which is equivalent to 8.75 per cent of proof spirit;

“ place of export” means the place in the State of Maharashtra from which foreign liquor is exported;

 “place of import” means the place in the State of Maharashtra in which foreign liquor is imported;

 “Warehouse Officer” means an officer-in-charge of a bonded warehouse;

   Words and expressions not defined in these rules shall have the meaning respec- tively, assigned to them in the Act.

On receipt of the application made under rule 10, the Collector shall make such inquiries as he may deem necessary and if he sees no objection he may,—

(a) where the foreign liquor is to be imported in bond, require the importer to execute a bond, in Form C, with two sureties, for the payment of the amount of duty leviable on the foreign liquor to be imported or a general bond, in Form D which would remain in force for a period of three years, along with two sureties for the payment of a sum sufficient to cover the amount of duty leviable on the total quantity of foreign liquor which may be imported by him from time to time during the period of three years, and on the execution of the bond grant an import-in-bond pass in Form E, ⁵[on recovery of import fee at the rate of ²[rupees seven per bulk litre for spirits, wines, malt liquor] and ¹[rupees two per bulk litre rupees ten per bulk litre for import of rectified spirit and extra neutral alcohol for potable purpose from other States]” and ^2,9[rupees four per bulk litre] for ale ⁷[ mild liquor] beer porter cider and other fermented liquor].

Provided that the execution of the bond under this clause may be dispensed with by the Collector in the case of any importer of known good standing who has deposited with the Collector a sum which in the opinion of the Collector is sufficient to cover the amount of duty payable by him.

⁶[(b) where the foreign liquor is to be transported on pre payment of duty in the State Maharashtra grant of an import pass in form ‘F’ on recovery of import fee at the rate of Rs. 7 per litre for spirits, wines, malt liquor and Rs. 3 per bulk litre for ale, ⁷[mild liquor,] beer, porter, cider and other fermanted liquor.

Provided that the duty leviable under the Act on the foreign liquor to be imported has been paid]

Every pass granted under sub-rule (1) shall show the designations of the offic- ers by whom, and the places at which, the consignment of liquor to be imported is to be inspected en route under the rule 15 and examined on arrival at the place of import under rule 16. In cases of import by road, one of the inspecting officers shall be the Prohibition and Excise Officer-in-charge of the taluka in which the place where the consignment enters the limits of the State is situated. In cases of import by rail direct to the place of import, one of the inspecting officers shall be the Prohibition and Excise Officer-in-charge of the place where the railway station to which the consign- ment is to be booked is situated.

Every pass granted under sub-rule (1) shall be in four parts. Part I shall be retained on the records of the officer issuing the pass ; Parts II and III shall be sent by post to the Excise Officer at the exporting place with a request to endorse on Part III the quantity of foreign liquor in litres and proof litres issued to the importer and, thereafter to return Part III to the officer issuing the pass. Part IV shall be handed over to the importer or his agent together with the Form “Certificate-2” annexed thereto.

No pass under sub-rule (1) shall be granted unless the foreign liquor is to be exported to the place of import from a distillery, brewery of bonded warehouse in the exporting place. ⁵[having certificate of registration granted ⁴[and every brand of I.M.F.L. beer and wine approved] by the commissioner.]

The importer shall on arrival of the consignment at the place appointed for its examination and shown in the pass produce Part IV of the pass and the certificate before the Examining Officer named in the pass. The Examining Officer shall examine the consignment and satisfy himself that––

(a) the numbers, marks and other particulars shown on each receptacle or package forming part of the consignment tally with those shown in the certificate issued by the Excise Officer at the exporting place and the note made by the Inspecting Officer ;

(b) the seals on each such receptacle or package are intact and that they have not been tampered with in transit;

(c) the quantity contained in each receptacle or package as gauged by him tallies with that shown in the aforesaid certificate and the note made by the Inspecting officer ;

(d) the number of bottles contained in the receptacles or packages in correct and that they are intact ; and

(e) except in cases in which liquor is being imported in bond or on which no duty is leviable under the Act in the foreign liquor imported and the fees thereon prescribed under the Bombay Foreign Liquor and Rectified Spirit (Transport) Fees Rules, 1954, have been correctly paid.

If the examining officer finds on examination of the consignment under sub-rule (I) that the quantity contained in each receptacle or package is less than that shown in the aforesaid certificate ; and the deficiency exceeds the quantity which is allowed as wast- age in the State from which the consignment has been imported, the Examining Officer shall ascertain from the Excise Officer at the exporting place the amount of duty leviable on such deficiency.

The examining offier shall also––

(a) in the case of foreign liquor the real alcoholic strength of which can be ascer- tained by hydrometer draw samples and examine the strength of the foreign liquor contained in each cask, drum or other receptacle ; and

(b) in the case of Indian–made foreign liquor the real alcoholic strength of which cannot be ascertained by hydrometer, draw samples and send them to the Chemical Analyser to Government for checking the strength.

Where the foreign liquor is imported in bond, the consign- ment shall, after it is examined under rule 16, be sent to the bonded warehouse together with Part IV of the pass and the certificate. Particulars of the consignment shall be entered by the Officer-in-charge of such warehouse in the register of deposits and withdrawals which shall be kept in such form as the Commissioner may direct. Where the consignment is of rectified spirit imported for use in abounded laboratory it shall be allowed to be removed to the bonded laboratory and the Prohibition and Excise Officer-in-charge of such laboratory shall after entering particulars about it in the register of receipts verify its quantity and strength,. On receipt of the Chemical Analyser’s report, the Officer-in-charge of the bonded warehouse or laboratory shall fill in the various columns on the reverse of Part IV of the pass. The consignment shall then be allowed to be removed from the bonded warehouse under a transport pass on payment of–

(a)    the duty leviable under the Act, on the foreign liquor imported.

(b)    the fees prescribed under the Bombay Foreign Liquor and Rectified Spirit (Transport) Fees Rules, 1954, and

(c)    other charges, if any, payable in respect of the consignment.

The Officer-in-charge of the bonded warehouse shall then prepare a copy of the Part IV of the pass and forward it to the Collector for record with Part I of the pass in his office. 

The whole consignment of the foreign liquor imported into and stored in the bonded warehouse under these rules shall be removed from the warehouse at one and the same time and within a fortnight from the date of receipt in the warehouse. If any liquor remains in the warehouse for a longer period than a fortnight, warehouse rent at the rate of ¹[one paisa] per week, per litre, or at such other rate as may from time to time be fixed by the Commissioner shall be charged, but in no case shall a consignment or any part thereof be allowed to be kept in bond for a period exceeding one month.

 Where the foreign liquor is imported on prepayment of duty in this State, the examining Officer shall note the result of his examination under rule 16 on the reverse of Part IV of the pass and on the certificate. He shall then allow the consignment to be removed if he is satisfied that the full amount of duty on the foreign liquor imported and the fees leviable under the Bombay Foreign Liquor and Rectified Spirit (Transport) Fees Rules, 1954, have been paid or that the importer has agreed in writing to pay any excess amount of duty of fees that may be found to be due from him on the result of the examining officer’s examination or on receipt of the report of the Chemical Analyser to Government. He shall then hand over Part IV of the pass to the importer after making a note thereon in this respect and keeping a copy of Part IV of the pass. A similar note shall also be made on the certificate which shall be kept by the examining officer.

On result of his examination or on receipt of the Chemical Analyser’s report, as the case may be, the examining officer shall calculate the amount of duty and the aforesaid fees due on the consignment and forward the copy of Part IV of the pass to the Collector stating what excess amount of duty or fees, if any, is recoverable from the importer. The Collector shall then take the necessary steps to recover the amount from the importer. The copy of Part IV of the pass shall be recorded by the Collector with Part I of the pass keeping note thereon as to the excess amount of duty or fees paid by the importer.

On receipt of the application under rule 22, the Collector or the officer issuing the pass shall make such inquiries as he may deem necessary; and if all duties and fees leviable under the Act, have been paid in respect of the Indian Made Foreign Liquor to be exported or if the exporter has deposited with him a sum which in his opinion is sufficient to cover the amount of duty and fees or if the applicant has executed a bond in Form H with two sureties for the payment of the duty and fees leviable on the quantity of Indian Made Foreign Liquor to be exported, he shall grant him the export pass in Form I on recovery of export fee at the following rates :—

¹[(a) Indian made Foreign Liquor except spirits, wines, malt liquor, ale, beer, porter, cider and other fermented liquors ;

² [ (i) (a) Rectified spirit, when issued for ^{3, 7}[Rupees ⁷ two per Bulk litre.] Rupees 0.40 per Bulk litre. manufacture of potable liquor.

(b) Extra Neural alcohol or silent spirit, when issued for manufacture of potable liquor. 7[ Rupees two per bulk litre.] Rupees 0.40 per Bulk litre.

(ii) When issued for industrial and other purpose. 2[ Rupee one and fifty paise per bulk litre]

⁸[ “(b) (i) Spirits, Wine, Malt Liquor for Supply to Canteen Stores Department. Rupee One, per bulk litre

(ii)^deleted Spirits, Wine, Malt Liquor for Supply other than to Canteen Stores Depart-ment, having maximum retail sale price less than Rs. Five Hundred. Rupee One, per bulk litre

(ii a) Indian made  foreign  liquor (Spirits) Rupees three per bulk litre", for  supply other than to  Canteen Stores Department,   having   -maximum  retail  salë price less than rupees five hundred.

(iii)^deleted Spirits, Wine, Malt Liquor having maximum retail sale price more than Rs.Five Hundred. Rupee Five per bulk litre.

(iii a) Indian made foreign liquor (Spirits) Rupees ten per bulk litre", for  supply other than to  Canteen Stores Department,  having     maximum  retail  sale price rupees five hundred or more.

(iv) Grape spirits Fifty Paise, per bulk liter.

(v) Spirits and wines manufactured Exclusively from grape spirit.] Fifty Paise, per bulk liter.

(c) Ale, Beer, Porter, cider and other fermented liquors. 2, 9 [Rupee one per bulk litre.]

Provided that, if the applicant is not a resident of the place of export, his agent at such place who is approved by the Collector or the officer issuing the pass may act for him, and in such case, both the applicant and his agent shall be jointly and severally liable under the bond for the amount of duty and fees which may ultimately fall due.]

Disposal of four parts of the pass.—Every pass granted under this rule shall be in four parts which shall be dealt with as under :

Part I shall be retained on the records of the officer issuing the pass ;

Part II shall be sent by post to the Excise Officer at the importing place;

Part III together with the permit received with the application, shall forwarded to the Prohibition and Excise Officer-in-charge of the distillery, brewery ¹[bonded warehouse or shop] form which the foreign liquor to be exported is to be issued, and

Part IV shall be handed over to the application or his agent.

Every pass shall show the designation of the officer by whom the consignment of liquor to be exported is to be inspected under rule 25. In cases of export by road, one of the Inspecting Officers shall be the Prohibition and Excise Officer-in-charge of the taluka in which the place where the consignment leaves the limits of the State is situated. In cases of export by rail, one of the Inspecting Officers shall be the Prohibition and Excise Officer-in-charge of the place where the railway station from which the consignment is to be booked is situated.

 No pass under this rule shall be granted unless the foreign liquor is to be exported direct from a distillery, brewery ¹[bonded warehouse or shop.]

The exporter shall give to the Inspect- ing Officer named in the pass at least one day’s previous intimation of the date and hour at which the consignment to be exported will be ready for inspection. He shall also present Part IV of the pass to such officer, Such Officer shall proceed to the place of inspection at the time fixed, compare Part IV of the pass with Part III sent to him direct under rule 24 and verify that the number and description of the receptacles or packages to be exported correspond with those shown in the export pass and that the receptacles or packages are properly secured and sealed with the seal of the Officer who issued the foreign liquor. He shall then, if he sees no objection, allow the consignment to be despatched. He shall return Part IV of the export pass to the exporter and forward Part III by post to the Excise Officer at the importing place. If the consignment is booked by rail, the exporter shall present the railway receipt to the Inspecting Officer who shall return it to him after satisfying him self that the whole consignment has been despatched.

The Inspecting Officer shall forward by post Part III of the pass to the Excise Officer-in-charge at the importing place with a request to endorse thereon the quantity of Indian-made foreign liquor in bulk ¹[litres] and proof ¹[liters] received at the importing place and to return it to the Officer-in-charge of the destillery, brewery, bonded ware- house ²[or shop] from which the foreign liquor was exported.

The exporter shall, on the consignment of the foreign liquor reaching it’s destina- tion obtain a certificate in form “Certificate C” annexe to Part IV of the pass from the Excise Officer at the importing place and deliver it immediately to the Officer-in-charge of the distillery, brewery, bonded warehouse, ²[or shop] from which the Indian-made foreign liquor was exported but in no case shall he fail to produce such certificate before the latter officer within three months from the date of the ²[issue of the export pass in Form I].

2 [Where no duties or fees have been paid on the Indian-made foreign liquor exported from the distillery, brewery, bonded warehouse or shop, the Officer-in-charge of such distillery, brewery, bonded warehouse, or shop] shall, on receipt of Part III as stated in sub-rule (2) or the certificate as stated in sub-rule (3), calculate the dues i.e. the amount of duty and fees at the rates in force in the place of export on the quantity of Indian-made foreign liquor not delivered at the importing place after deducting an allowance due to loss on account of wastage, dryage and leakage in transit not exceeding ³[0.3 per cent. for every hundred kilometers ³[but not exceeding one percent in aggregate or actual loss whichever is less] and send a report to the Collector about the above amount of duty and fees and other charges, if any, to be recovered from the exporter together with Part III and the certificated after keeping copies thereof for his record. The Collector shall then verify the calculations and demand from the exporter the amount due from him recover it and on recovery of the full amount cancel the bond, if any, executed by the exporter and inform him and the above-said Officer-in-charge accordingly. He shall then send Part III and the certificate for record with Part I of the pass in his office or in the office of the Officer who issued the export pass.

²[“Provided that, no loss in transit of foreign liquor as defined in the Bombay Foreign Liquor Rules, 1953 shall be allowed ”.]

The amount of duty and fees shall be recovered under sub-rule (4) from the exporter irrespective of the fact that a similar amount may be collected on the same excess deficiency at the importing place.

(a) In the event of the exporter failing to deliver the consignment of the Indian- made foreign liquor mentioned in the export pass at the importing place or in the even of a breach by him of any of the rules under this chapter or of any of the conditions of the export pass, the Collector may levy on such consignment the full duty and fees ¹[at the rates in force in the State] at the time, the export a pass was issued and may also refuse to grant him more passes in future.

(b) Nothing in this sub-rule shall affect an further liability of the exporter to punish- ment under and of the provisions of the Act for the said failure of breach.

Any person who holds a licence or permit under the Act for the sale of possession of duty paid imported foreign liquor or is permitted to possess or sell such foreign liquor under the Act and who desires to export duty paid imported foreign liquor (hereinafter referred to as the “exporter”) shall apply in Form G for an export pass to the Collector.

Such application shall be accompanied by an import pass or no objection certifi- cate granted by the Collector or Excise Officer of the importing place.

  If the Collector, after making such inquiries as he deems necessary, is satisfied that there is no objection to grant the pass, he may grant such pass in the Form J.

      Every pass issued under this rule shall be in four parts and shall be dealt with as under :

Part I shall be retained on the record of the office of the Collector or the Officer granting the pass.

part II shall be handed over to the applicant.

Part III shall be handed over to the applicant who shall send it along with the consignment to the perosn receiving duty paid imported foreign liquor at the import- ing place,

Part IV shall be sent by Post to the Collector or the Excise Officer of the importing place with a request to endorse thereon the quantity of duty paid imported foreign liquor in litres and Proof liters received at the importing place and to return it to the Collector.

The Collector shall, on receipt of Part IV as stated in rule 27(2), or the certifi- cate as stated in rule 29, calculate the amount of fees mentioned in the Bombay Foreign Liquor and Rectified Spirit (Transport) Fees Rules, 1954, on the quantity of the foreign liquor not delivered at the importing place ¹ [and] recover it from the exporter, and then record the said Part IV and the certificate with Part I of the pass in his office.

Nothing in this rule shall affect any further liability of the exporter to punishment under any of the provisions of the Act for the failure to deliver the full quantity of foreign liquor mentioned in the export pass or for the breach of any of the rules in this Chapter or any condition of the export pass.

 Government Notification, Revenue Department, No. 1652-C, dated 9th August 1922 ;

 Government Notification, Recenue Department, No. 1652-C, dated 10th April 1931 ;

     Government, Revenue Department, No. 9692/24, dated 3rd July 1931 ;

Government Notification, Revenue Department, No. 524/33, dated 27th August 1935 ;

Government Notification, Revenue Department, No. 524/33 (a), dated 27th August 1935 ;

 Government Notification, Revenue Department, No. 10484/45, dated 28th March 1950 ;

  and all other rules corresponding thereto and in force in any part of the State;

shall stand repealed, except as respects things done or omitted to be done before such repeal and every pass granted under any of the rules so repealed shall be deemed to have been granted in accordance with the provisions of these rules.

The applicant may make an application for grant of certificate of registration under this Chapter from the date of commencement of these rules.

The certificate of registration under this Chapter shall be issued with effect from the 1st April 2020.