In this article, Alric Tirkey discusses the procedure to bring liquor legally from Goa to Mumbai.

Introduction

For decades Goa is a destination that signifies exotic holidays, spiritual awakening and freedom of travel but one of the main reason people visit Goa is that the price of liquor in Goa is much cheaper than other states especially Maharashtra.

What is liquor

Section 2(L) of the Goa Excise Duty Act and Rules, 1964, defines liquor as the following.

• Liquor include Beer, Feny, Spirit of Wine, methylated or denatured spirit, spirit, wine, toddy and include all liquid consisting of or containing alcohol, wash other medicinal preparation.
• Any intoxicated substance which is declared liquor by the way of notification.
• The legal age for alcohol consumption in Goa is 25.

Transport of liquor for personal consumption.

Carry two bottles for personal consumption (Rule 19B)

Rule 19B of the Goa Excise Duty and Rules,1964. According to the act any person who is going out of Goa carrying liquor, first, he/she should have to obtain a liquor permit granted by the Excise Commissioner from any licensed liquor premises for the retail sale of liquors in sealed bottles on payment of Rs 10/- per permit. The permit shall be issued in the prescribed form authorizing the person to carry the liquor with him duty paid I.M.F. Liquor or Imported foreign liquor in such quantities as is specified in the State or Union Territory where the import of such liquor is permitted, subject to such conditions as the Commissioner may impose.

Rule 88B of the Goa Excise Duty and Rules,1964. Transport of country liquor for personal consumption.

“Transport of country liquor for personal consumption The provisions of Rule 19B shall mutatis mutandis apply to permits issued for taking country liquor for personal consumption outside Goa.”^[1]

According to the local excise department, Goa received about million tourists per year. About five per cent purchase liquor permits and the state thus earns about Rs 2 million by way of excise duty on permits.

Document needed

A list which displays the kind of information which is required to complete the procedure.
e.g.
1. Date of Birth.
2. City or County of Birth.

Procedure

1. Fill up and submit the application addressed to the Excise Officer of Goa.
2. Also, submit along with the application form proof of age and residence.
3. Pay necessary fees.

Authority to approach

1. Office of the Commissioner of Excise.
2. Excise Inspector of Taluka.
3. Office in charge of Excise check posts.
4. Any retail Vendor in packed bottles.^[2]

Condition prescribed in the e-7 form

The transport of liquor is subject to the conditions cited below:-

1. According to the condition mention under the E-7 form of the Goa Excise Duty Act and Rules, 1964, the liquor shall not be consumed or in any manner used or allowed to be consumed or used during their transport through the State/Union Territory other than that of destination.
2. The seal on any container, receptacle or package containing the liquor shall not be broken and shall be kept intact during the transport.

Punishment for the breach of any condition prescribed in the permit

Section 31(b) Goa Excise Duty Act and Rules, 1964 which says that any person wilfully does or omit to do anything in breach of the any condition shall on conviction before a Magistrate, be punished for offence with fine which may extend to “ten thousand rupees” or with imprisonment which may extend to six month or with both.

Amount of alcohol you can carry out of Goa

What  action can be taken when the excise permit is not honoured by the other state officials

When the state excise is not honoured by the other state officials, a person can file a postal complaint in state excise and customs department.

The names of officers of the Directorate General of Vigilance along with their designations to whom such postal complaint are given below.  Sending the complaints to the concerned jurisdictional office would expedite the action.

Serial No.	Name of office	Name of officer and address	Jurisdiction
1.	Delhi (Hqrs.)	Shri Raj Kumar Barthwal Director General Directorate General of Vigilance Customs & Central Excise 2nd Floor, Hotel Samrat Chanakyapuri, New Delhi-110021 Phone-(011)26115722 Fax-(011) 26115724 E-Mail : [email protected]	All India
2. .	Delhi (Hqrs.)	Smt.Neeta Lall Butalia Additional Director General Directorate General of Vigilance Customs & Central Excise 3nd Floor, Hotel Samrat Chanakyapuri, New Delhi-110021 Phone-(011)26115731 Fax-(011) 26115726	All India
3.	Delhi (North Zonal Unit)	Shri Vikas Kumar Additional Director General (Additional Charge) Directorate General of Vigilance Customs & Central Excise, North Zonal Unit, 2nd Floor, C.R.Building, I.P.Estate New Delhi-110002 Phone-(011)23370006 Fax-(011)23370982	Jammu and Kashmir, Punjab, Haryana, Himachal Pradesh, Chandigarh, Delhi, Rajasthan
4.	Lucknow  (Lucknow Zonal Unit)	Shri  Vikas Kumar Additional Director General Directorate General of Vigilance Customs & Central Excise, LZU 7-R, Dalibagh, Lucknow Phone- (0522) 2204411 Fax- (0522) 2204413	Uttarakhand, Uttar Pradesh, Madhya Pradesh,  Bihar and Jharkhand
5.	Mumbai  (West Zonal Unit	Ms. Sungita Sharma Pr. Additional Director General Directorate General of Vigilance Customs & Central Excise, West Zonal Unit, 7th Floor, Annexe Building, New Custom House, Ballard Estate, Mumbai- 400001 Phone-(022) 22619508 (O) Fax-(022) 22675377	Maharashtra, Goa, Daman and Diu, Dadra and Nagar Haveli
6.	Ahmedabad  (Ahmedabad Zonal Unit))	Shri  Sunil Kumar Mall Additional Director General Directorate General of Vigilance Customs & Central Excise, AZU 6/1, ChittraAnai Apartment, Opp.RBI, Ashram Road, Ahmedabad- 380009 Phone- (079)-27581415, (079)-26584774	Gujarat
7.	Chennai (South Zonal Unit)	Shri  M M Parthiban Additional Director General (Additional Charge) Directorate General of Vigilance Customs & Central Excise, South Zonal Unit,  5th Floor, Krishna Block, Custom House No. 60, Rajaji Salai, Chennai-600001 Phone-(044)25233063 Fax-(044)25220713 E-Mail : [email protected]	Tamil Nadu, Kerala, Pondicherry and Lakshadweep
8.	Kolkata (East Zonal Unit)	Smt.Neeta Lall Butalia Additional Director General  (Addl. Charge) Directorate General of Vigilance Customs & Central Excise, East  Zonal  Unit, 4th floor, Bamboo Villa, 169, A.J Bose Road Kolkata- 700014 Phone-(033)22866917 Fax-(033)22866932	West Bengal, Orissa, Sikkim, Meghalaya, Manipur, Tripura, Mizoram, Assam, Nagaland and Andaman and Nicobar
9.	Hyderabad (Hyderabad Zonal Unit)	Shri  M M Prathiban Additional Director General  (Additional Charge) Directorate General of Vigilance Customs & Central Excise, HZU H-No. 1-11-251/10, SV’s Trinubh Height, Begumpet, Hyderabad-500004. Fax- (040) 27764190 E-mail : [email protected]	Karnataka, Andhra Pradesh, Telangana
10.	mumbai	2nd Floor, Old Custom House, State Bhagat Singh Marg, Fort, Mumbai – 400001, Near Horniman Circle	Maharashtra

^[1] http://www.cbec.gov.in/htdocs-cbec/grievance

Penalty for carrying liquor in amount more than the legal limit

Section 31(b)^[1] Goa Excise Duty Act and Rules, 1964 which says that any person wilfully does or omit to do anything in breach of the any condition shall on conviction before a Magistrate, be punished for offence with fine which may extend to “ten thousand rupees” or with imprisonment which may extend to six month or with both.

^[1] Goa Excise Duty Act and Rules, 1964

Form

                                           Department of Excise

                                                   FORM E-7

                                         (See Rules 19, 35, 39)

Permit for transport of duty paid Indian made foreign liquor/denatured spirit/rectified spirit/country liquor No. …

Shri/Sarvashri … is/are permitted to transport from … the undermentioned liquors to … by Road/Rail/Water. Name of the liquor No. of cases Bulk litres Proof litres This permit will be valid for … days from the date of issue and should always be carried alongwith the consignment.

Place ………………..

Date …………………                                                                                      Licensing Authority

Copy to:-

Excise Check-Post at …….

Excise Inspector at ………

^[1] file:///C:/Users/Hi/Downloads/Excise-Duty-Act-and-Rules%20(2).pdf

^[2] http://www.goastateexcise.goa.gov.in/citizencharter.php

^[3] http://goaliquorbazaar.com/index.php?route=information/information&information_id=7

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