THE MAHARASHTRA FOREIGN LIQUOR (STORAGE IN BOND) RULES, 1964

“Act” means the Bombay Prohibition Act, 1949 ;

 “bonded warehouse” means a place in respect of which a licence for the storage of foreign liquor without payment of duty is granted under these Rules;

“Excise supervision” means the supervision of foreign liquor in relation to its receipt, issues, transport and storage in bond by member of the staff of the Prohibition and Excise Department appointed in that behalf by the Commissioner

“Foreign liquor” means potable foreign liquor of the following kinds, namely ; (i) spirits, (ii) wines, and (iii) fermented liquors.

“Form” means a form appended to these Rules ;

“Licence” means a licence granted under rule 4 ;

“licensee” means a person holding licence under these Rules ;

“officer-in-charge” means an officer of the Prohibition and Excise Department appointed for the purpose of supervising the operations at a bonded warehouse; 

“to store foreign liquor in bond” with its grammatical variations means to store, deposit or keep foreign liquor in a bonded warehouse without payment of excise duty or countervailing duty or other fees payable thereon.

Any person desiring to store foreign liquor in bond shall make an application for a license in that behalf to the Commissioner through the Collector. The application shall 1 [be accompanied by a challan evidencing payment of a fee of, five hundred rupees for such application and shall contain the following particulars, namely :–

(a) Name and address of the applicant (in case of a firm or company; the names and addresses of partners or Directors) ;

(b) Name and address of the place where foreign liquor is to be stored in bond together with the description and the correct plan of the building or rooms to be used as a bonded warehouse in triplicate ; 

(c) The maximum quantity of each kind of foreign liquor required to be stored in bond at any one time ;

(d) Date from which the applicant desires to store in bond foreign liquor.

(e) Whether the applicant is prepared to deposit the amount of security provided in sub-rules (2) of rule 4 as gurantee for the observance of the provisions of the Act, and the rules, regulations and orders made thereunder :

(f ) Whether the applicant holds a Trade and Import license under the Bombay Foreign Liquor Rules, 1953.

The applicant shall give an undertaking to the effect that he shall abide by the provisions of the Act and the rules, regulations and orders made thereunder and the conditions of the license and shall execute a bond in “Form B. W. A.” for the payment of duty.

2 [If, on receipt of the application under sub-rule (1) the Commissioner is satisfied that the proper enquiries have been instituted by the Collector in respect of the request of the applicant and the applicant is fit person to hold the licence applied for] he may, with the previous sanction of the State Government, grant the applicant a licence in Form B. W. 1 on payment of 3 [a fee (inclusive of consideration) of Rs. 50,000] and of security deposit of Rs. 10,000.

No licence under sub-rule (2) shall be granted for a period beyond 31st of March next following the date of the commencement of the licence. 

on receipt of the application under rule 3, the Collector shall verify the particulars given therein and satisfy himself that the building or rooms of the bonded warehouse conform to the requirements of regulation 3 of the Maharashtra Foreign Liquor (Storage and Supply) Regulations, 1964. He may make such inquiries as he deems necessary 1 [in respect of bona fides of the applicant, whether the applicant is a fit person to hold the license and is likely to abide by the provisions of the Bombay Prohibition Act, 1949 and the rules and orders issued thereunder] and if he sees no objection to permitting the applicant to store in bond foreign liquor at the place specified in the application, he shall forward the application to the Commissioner with his recommendation.