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

State	Amount of alcohol
Delhi	1 bottle of IMFL or 1 bottle of Nanora brand cashew liquor of 750 ml.
kerala	Half print of IMfl
Rajasthan	2 bottle of IMFL or 1 bottle of IMFL and 1 bottle of CL
Assam	2 bottle of IMFL or 1 bottle of IMFL and 1 bottle of CL
Himachal Pradesh	1 bottle of IMFL and 1 bottle of CL of 750 ml
Punjab	2 bottle of IMFL of 750 ml.
Madhya Pradesh	1 bottle of IMFL of 750 ml.
Orrissa	1 bottle  of IMFL or 1 bottle of CL 750 ml.
Daman and Diu	2 bottle of IMFL ot 2 bottle of CL of 750 ml.
Manipur	1 bottle of IMFL of 750 ml or 1 bottle of CL
Calcutta	1 bottle of IMFL of 750 ml.
J&K	1 bottle of IMFL of 750 ml.[3]

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.

^[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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