The Excise Act 1871, 10 of 1871, (Rep., Act 22 of 1881)

Section 55. Whoever re-lands, or attempts to re-land, any spirituous liquors shipped for exportation, without a special

Repealed or not in force · As amended up to 2026-08

55. Whoever re-lands, or attempts to re-land, any spirituous liquors shipped for exportation, without a special 1871.] Excise. 231 special pass from the Collector of Revenue at the place of exportation, shall for every such offence be punished with fine not exceeding five hundred rupees; and the liquors, together with the casks and vessels containing the same, and the carts, boats, and animals employed in carrying them, shall be liable to confiscation.

Source: India Code