Maharashtra Excise Manual
Page 544 of 1109

19. Examination of consignment at place of import आयातीच्या ठिकाणी मालाची तपासणी

receptacle or package with his own seal, and shall release the consignment after making necessary remaks on the import pass and the certificate, and noting thereon the particulars ofimpression of seal with which such receptacle or package has been resealed by him. He shall then hand over to the importer or his agent Part-lV of the import pass and and the certificate.

19. Examination of consignment at place of import आयातीच्या ठिकाणी मालाची तपासणी

  1. The Importer or his agent shall on arrival of the consignment at the place appointed for its examination and shown in the import pass, produce Part-IV of the import pass and certificate there to before the Examining Officer named in the import pass. The examining Officer or his nominee shall examine the consignment and satisfy himselfthat—

    1. The number 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 Inspecting Officer;

    2. The seal on each such receptacle or package are intact and that have not been tampered with in transit;

    3. the quantity contained in each receptacle or package as guaged by him tallies with that shown in the aforesaid certificate and the note made by the Inspecting Officer;

    4. the number ofbottles contained in the receptacles or packages is correct, and that seals of the bottle or receptacles, as the case may be are intact; and

    5. duty and any other fee payable under the Act has been paid correctly on the quantity of country liquor imported.

  2. If on examination of the consignment under sub-rule (7), the Examining Officer finds that the quantity contained in each or any of the receptacles or packages is less than that shown in the certificate issued sub-rule (3) ofrule, 15 and the deficiency exceeds the quantity which is allowed as wastage in the State from which the consignment has been imported, the Examing Officer shall ascertain from the Officer at the place of export the amount of duty leviable on such deficiency and submit his detailed report to the Commissioner.

  3. The Examining Officer shall also draw samples not exceeding 375 ml from each variety and batch of country liquor imported for the purpose of analysis and shall send such samples for analysis to the Drug Control Laboratory, Bombay, in accordance with the procedure laid down by the Commissioner in this behalf

20. Release of consignment माल विक्रीसाठी परवानगी देणे

  1. On receipt of the report of the analysis from the Drugs Control laboratory Bombay, if the Authorised Officer finds that—

    1. the imported country liquor is of the standard prescribed for the country liquor allowed to be manufactured and sold in the State of Maharashtra; and

    2. duty calculated according to the strength certified by the Chemical Analyser has been paid.

    He shall allow the whole sale licensee to sell the country liquor by wholesale, in accordance with the conditions of his Import and Sale by Wholesale Licence.

  2. Where the Authorised Officer finds that the duty has been paid according to the lower strength than the strength reported by the Chemical Analyser, he shall calculate the amount of duty according to the strength certified by the Chemical Analyser, and direct the importer to pay the differential amount of duty and on payment of such differential amount of duty he shall release the consignment for sale as provided to in sub-rule (1).

  3. Where the Authorised Officer finds that the country liquor is not of the standard prescribed, he shall seal the packages of receptacles of country liquor and report through the Collector of his district, to the Commissioner for ftirther orders in the matter.

21. Powers to issued supplementary instructions पुरवणी निर्देश जारी करण्याचे अधिकार

The State Government and the Commissioner may issue written instructions for any supplementary matters arising out of the rules to the licensees and officers exercising powers and performing duties under these rules.

सोपी मराठी (सरळ भाषेत स्पष्टीकरण)
**थोडक्यात:** State Government आणि Commissioner कोणत्याही नव्या परिस्थितीसाठी licence धारकांना आणि अधिकाऱ्यांना लिखित निर्देश दे शकतात.

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**विस्तृत समजावणी:**

• **कोण देतो हे निर्देश?**
राज्य शासन (State Government) आणि Commissioner दोघेही हे निर्देश जारी करू शकतात.

• **कसे देतो?**
लिखित (written) म्हणजे कागदावर किंवा official नोटिस म्हणून दिले जाते — मौखिक (बोलून) नाही.

• **कोणाला दिले जाते?**
- Licence धारकांना (दारूचा व्यापार करणारांना)
- Officers यांना जे या नियमांचे काम करतात

• **कशासाठी दिले जाते?**
नियमांतून उद्भवणाऱ्या नव्या किंवा अतिरिक्त बाबींसाठी.

उदा., जर दारूची आयात किंवा विक्री करताना कोणी नई परिस्थिती निर्माण झाली — जसे नव्या प्रकारचा tax, नव्या प्रकारचा दस्तऐवज, किंवा नव्या प्रकारचे नियम — तर शासन लिखित सूचना देऊ शकतो.

• **याचा अर्थ?**
Licence धारकांना आणि अधिकाऱ्यांना दिलेल्या सूचना पाळणे अनिवार्य असते. ती न पाळल्यास परिणाम होऊ शकते.