- If foreign liquor/ spirits stored in a bonded warehouse are found to be of inferior quality or otherwise unsuitable for the purpose for which they were stored, they may be rejected or destroyed or otherwise dealt with under the orders of the Excise Commissioner.

Licence to Construct and Work Bonded Warehouse for the deposit and storage of foreign liquor and spirits

Original/duplicate

District :

No. of Licencee in the register :

Name of Licencee :

Place of Bonded Warehouse :

..................................................... resident of .................................................Thana ...........................................District .......................authorised by the Excise Commissioner, Assam to work a Bonded Warehouse at ........................from ..........................................................................................to 31st March, 20 .....................................for the deposit and storage of foreign liquor or such spirits as permitted by the Excise Commissioner from time to time.

It shall be required of the holder of this licence, as a condition of its remaining in force, that he shall duly and faithfully perform and abode by the following conditions and by the provisions of the Assam Excise Act, 2000 (Act No. XIV of 2000) as amended from time to time, be published or made thereunder so far as they are relatable to this licence and shall cause all persons employed by him to obey all such rules and orders.

I. That he shall pay to Government in advance per annum a fee of Rs...............................and that he shall pay the same into the Treasury/Sub-Treasury at............................................................

II. That he shall deposit and store only foreign liquor and such other spirits as the Excise Commissioner may approve from time to time and only at the premises name therein.

III. That before depositing or intending for any spirits to be deposited or kept under this licence, he shall executed a bond in favour of the Commissioner of Excise, Assam for the payment of duty at the rates imposed under S.20 of the Act on all foreign liquor and spirits imported, transported or all foreign liquor and spirits deposited or kept by him to the said warehouse.

IV. That he shall give to the Collector seven days clear notice of the probable date of arrival and the approximate quantity in bulk litres of such consignments of foreign liquor and spirits imported to transported under bond for deposit in the said warehouse.

V. That he shall attend either personally or by his duty authorised agent at the time or arrival of the foreign liquor or other spirits and that he shall remain in attendance until the foreign liquor spirits have been gauged and proved, if necessary, sampled.

VI. That he shall provide, site, building, vats and other apparatus to the satisfaction of the Excise Commissioner.

VII. That he shall bear the cost of the Excise establishment as may be fixed by the Excise Commissioner for supervision of the working of the bonded warehouse and shall provide suitable rent free accommodation for them to the satisfactions of the Excise Commissioner.

VIII. That he shall keep regular and accurate daily accounts in such form as may be prescribed by the Excise Commissioner of all foreign liquor and spirits received into and issued from the warehouse.

IX. That he shall pay on demand, for all foreign liquors and spirits deposited and stored therein, the duty as the prescribed rate or rates.

X. That he shall permit any Excise Officer of or above the rank of Inspector of Excise to have at all hours free access to the bonded warehouse places appertaining thereto and that on demand by any such officer he shall produce for inspection his accounts of deposits gauging foreign liquor or spirits on receipt and at the time of issue.

XI. That when required by any Excise Officer of or above the rank of Inspector he shall assist him by sufficient number of employees in taking accounts of his stock and for gauging foreign liquor or spirits stored under his licences.

XII. That he shall permit any Excise Officer of or above the rank of Inspector to take sample of any foreign liquor or spirits stored under his licences.

XIII. That the licencee shall be bound to make such general arrangements as may be directed by the Collector of the district for the removal of the waste matter and effuse arising out from the working of the Bonded Warehouse.

XIV. (i) That all members of the executive and ministerial staff of the bonded warehouse shall be citizens of India.

(ii) That the lists of all appointments with necessary particulars of employees other than labourers and menials, shall, from time to time, be submitted to Government through the Commissioner of Excise, for their information once least in every six months. In the case of labourer and menials, rate of wages and their native districts only.