Amending Act I of 1852, 1859, 22 of 1859 (Rep., Act 13 of 1871)

Section III. Spirits exported from any Port within the British Territories in India, and imported at any Port sub

Repealed or not in force · As amended up to 2026-08

III. Spirits exported from any Port within the British Territories in India, and imported at any Port subordinate to the Government of Bombay, shall be liable on importation to the same rate of Duty as the Governor in Council of Bombay may from time to time impose under Act III of 1852 or any future enactment on spirits manufactured within the Presidency of Bombay. Provided a PRICE 6 PIES. ACT No. XXII of 1859. ed always that, if the said Spirits be accompanied by a document signed by competent authority, certifying that a Duty, whether of Customs or otherwise, has been paid on the said Spirits within the British Territories in India, credit shall be allowed for the sum so paid in settling the Customs at the Port of import; and if such sum equal or exceed the full amount, leviable on import then the Spirits on which such Duty has been paid shall be admitted to free Duty.

Source: India Code