11. Issue of pass
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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,—
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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 10[rupees ten per bulk litre] for import of rectified spirit and extra neutral alcohol for potable purpose from other States], and 9[rupees four per bulk litre] for 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.
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6[where the foreign liquor is to be transported on pre payment of duty in the State of Maharashtra for 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 fermented liquor:
Provided that the duty leviable under the Act on the foreign liquor to be imported has been paid]
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Every pass granted under sub-rule (1) shall show the designations of the officers 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 consignment is to be booked is situated.
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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 there to.
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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 8[and every brand of] I.M.F.L. beer and wine approved] by the commissioner.]
12. Procedure to be followed at the exporting place
—As soon as the consignment of foreign liquor to be imported is ready for dispatch from the exporting place, the importer, or his agent shall obtain from the Excise Officer at the exporting place a certificate in the form "Certificate" annexed to Part IV of the pass.
आयात करायच्या विदेशी मद्याची खेप निर्यात स्थळावरून पाठवण्यासाठी तयार होताच, आयातदार किंवा त्याचा प्रतिनिधी निर्यात स्थळावरील उत्पादन शुल्क अधिकाऱ्याकडून "प्रमाणपत्र-I" नमुन्यात प्रमाणपत्र प्राप्त करेल.
विस्तारित समजावून सांगू:
**हा नियम काय सांगतो?**
जेव्हा कोणी विदेशातून मद्य (विदेशी liquor) आयात करायच्या असेल, तर निर्यात करणारी जागा (exporting place) वरून मद्य पाठवायची असते.
**आयातदारांनी कोणते काम करायचे?**
• विदेशातील निर्यात स्थळावरून मद्य पाठवण्यापूर्वी, आयातदार किंवा त्याचा agent ला तेथील Excise Officer कडे जाऊन एक प्रमाणपत्र (Certificate-2) घेऊन आलावे लागते.
• हा Certificate दर्शविते की मद्याची खेप (consignment) वाजिब आहे आणि परवानगीसह आहे.
• Certificate-2 हा pass च्या Part IV मध्ये दिलेल्या नमुन्यात असायला हवे.
**साधारण उदाहरण:**
उदा., जर तुमची company विदेशातून whisky मंगवायची असेल, तर:
१. विदेशातील Excise Officer कडून Certificate घ्यावे
२. त्यानंतरच whisky पाठवावे
३. भारतात customs ला हा Certificate दाखवावे
**महत्व काय?**
यामुळे सरकारला खात्री पडते की वैध मद्य आयात होत आहे आणि बेकायदेशीर दारू येणार नाही.