19. Release of consignment after examination in cases of imports of Indian Indian- made made foreign liquor on pre-payment of duty

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—

1. (a) the duty leviable under the Act, on the foreign liquor imported.
2. (b) the fees prescribed under the Bombay Foreign Liquor and Rectified Spirit (Transport Fees) Rules, 1954, and
3. (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 1 of the pass in his office.

(2) 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 of¹one paisa¹ 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 there of be allowed to be kept in bond for a period exceeding one month.

19. Release of consignment after examination in cases of imports of Indian Indian- made made foreign liquor on pre-payment of duty

(1) 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.

(2) 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.

20. Importer to bear all costs and risks of conveyance

The cost of conveying the consignment to the place of import and all risks incidental to such conveyance shall be borne by the importer and the storage of the consignment in the bonded warehouse shall also be at the risk of such importer.