MAHARASHTRA EXCISE DEPARTMENT DOCUMENT ANALYSIS

Document Type: Online Service Portal Entry / Administrative Listing

Reference Number: Service ID 110

Issued By: Maharashtra Excise Department (via MahaOnline Portal)

Effective Date: Ongoing (Portal listing — current as of document publication)

Summary: This document is a directory entry from the Maharashtra Excise Department's online service portal (exciseservices.mahaonline.gov.in) listing 34 citizen and trade services related to liquor licensing and registration under the Bombay Prohibition Act 1949, Maharashtra Foreign Liquor Rules 1953, Maharashtra Country Liquor Rules 1973, and related subordinate rules. Service ID 110 specifically identifies the online application platform for Certificate of Registration (FORM-K) for manufacturers of Indian Made Foreign Liquor and Beer located outside Maharashtra. The portal consolidates all liquor license application services into a single digital interface, categorized by license type and applicant class (Citizen Services, Wholesaler Services, Retailer Services, Manufacturer Services).

KEY PROVISIONS:

SERVICE REFERENCE: ID 110 — FORM-K CERTIFICATE OF REGISTRATION

• Service Name: Certificate of registration for manufactories of Indian Made Foreign Liquor/Beer situated in a State other than the State of Maharashtra (FORM-K)
• License Type Affected: Manufacturing permit for IMFL/Beer manufacturers outside Maharashtra (importers/exporters into Maharashtra)
• Legal Basis: Falls under Bombay Foreign Liquor Rules 1953 and related Manufacturing Rules
• Applicability: Manufacturers of Indian-made foreign liquor or beer situated outside Maharashtra seeking to import/export such liquor into or through Maharashtra
• Service Delivery: Online application through MahaOnline portal

COMPLETE SERVICE DIRECTORY (All 34 Services Listed):

CITIZEN SERVICES (01–04):

WHOLESALER SERVICES (05–11):

RETAILER SERVICES (12–24):

MANUFACTURER SERVICES (25–34):

DOCUMENTS/ENCLOSURES REQUIRED:

Note: This portal listing does NOT provide detailed form requirements, enclosures, or fee schedules. To obtain specific application requirements for FORM-K (Service ID 110), applicants must:

• Access the online service URL: https://exciseservices.mahaonline.gov.in/Home/ServiceInfo?q=SgJoeEtDpVu4RR8jLntkzw%3d%3d
• Click on Service ID 110 / FORM-K
• Download the application form and associated guidelines
• Contact the relevant Excise Authority (Collector/Commissioner level) for the state where the manufacturing facility is located

WHO IS AFFECTED:

Service ID 110 (FORM-K) specifically affects:

• Overseas manufacturers of Indian Made Foreign Liquor (IMFL) or Beer located outside Maharashtra
• Foreign importers of IMFL or Beer seeking registration in Maharashtra
• Authorized customs bond holders possessing imported duty-paid foreign liquor (spirits), beer, or wine
• Any manufacturing entity seeking to legally import, store, or distribute IMFL/Beer into Maharashtra

All 34 services affect:

• Liquor manufacturers (distilleries, breweries, wineries, rectified spirit plants, denaturation units)
• Wholesalers (country liquor, foreign liquor, wine, molasses traders)
• Retailers (permit rooms, clubs, wine bars, beer shops, country liquor shops, mild liquor vendors)
• Private citizens (for one-day permits, possession licenses, special-purpose molasses licenses)

IMPORTANT NOTES / CONDITIONS / PENALTIES:

1. Digital Submission Only: All services listed are available through the MahaOnline portal (exciseservices.mahaonline.gov.in). Physical applications may not be accepted for new licenses.

2. Legal Framework Applicable:

   • Bombay Prohibition Act 1949
   • Bombay Foreign Liquor Rules 1953
   • Maharashtra Country Liquor Rules 1973
   • Maharashtra Manufacture of Beer and Wine Rules 1966
   • Maharashtra Foreign Liquor (Import and Export) Rules 1963
   • Relevant subordinate orders and circulars

3. Form-K Certificate (Service 27/ID 110) — Specific Conditions:

   • Required for IMFL/Beer manufacturers located outside Maharashtra only
   • Prerequisite for importing such liquor into Maharashtra
   • Issued by the Commissioner of State Excise, Maharashtra or delegated officer
   • Certificate is non-transferable without fresh application

4. Eligibility Criteria (General):

   • Applicant must be duly registered in home state as IMFL/Beer manufacturer
   • No prior license cancellation in Maharashtra or home state
   • Compliance with central excise and state excise regulations
   • Bonafide manufacturing facility with capacity documentation
   • For overseas manufacturers: registration with Ministry of Commerce/Customs authority of home country

5. Amendments / Changes:

   • Addition/deletion of partners (Service 18) requires joint application by all existing partners + new/departing partner
   • Shifting of premises (Services 17, 23) requires application 30 days before proposed shift
   • Transfer of retail licenses (Service 19) requires consent from outgoing licensee and authority approval

6. Non-Compliance / Penalties:

   • Unlicensed import of IMFL/Beer: Criminal prosecution under BPA 1949 + forfeiture of goods + imprisonment up to 6 months + fine up to ₹5,000
   • Operating without Form-K certificate: Seizure of goods, prosecution, license cancellation
   • False declarations in application: Rejection of application + blacklisting for 3 years
   • Breach of license conditions: Suspension or cancellation of certificate

7. Appeals Process:

   • Rejection of application → Appeal to Collector (Excise) within 30 days
   • Collector's order → Appeal to Commissioner of State Excise within 30 days
   • Final appeal to Chief Secretary, Govt of Maharashtra (through Commissioner)

8. Renewal / Validity:

   • Form-K certificates typically issued for 1 year and renewable
   • Renewal application to be submitted 30 days before expiry
   • Late renewal may result in interruption of import privileges

9. Portal-Specific Conditions:

   • Registration on MahaOnline portal mandatory (AADHAR/PAN-linked)
   • Digital payment of fees via NEFT/RTGS only
   • Application tracking via portal's unique reference number
   • Technical support: exciseservices.mahaonline.gov.in Help Desk

CROSS-REFERENCES:

This service listing consolidates 34 distinct license/permit types across all categories of liquor activity in Maharashtra. Service ID 110 (FORM-K) is part of the Manufacturer Service category and serves as the gateway license for external IMFL/Beer manufacturers seeking Maharashtra market access.

No fees, specific eligibility criteria, or detailed application requirements are provided in this portal listing document. Applicants must access the full service page linked in the URL or contact the District Excise Office for complete guidelines.