The Rajasthan Excise Act, 1950 lays down strict provisions to regulate the manufacture, possession, sale, and movement of excisable articles such as liquor and intoxicating substances. Section 11 of the Act specifically deals with the import of excisable articles and places clear restrictions to ensure proper control and revenue collection by the State.
Section 11. Import of excisable article.-
No excisable article shall be imported unless: –
(a) the 1[State Government] has given permission, either general or special, for its import;
(b) such conditions (if any) as the 1[State Government] impose, have been satisfied, and
(c) the duty (if any) imposed under Section 28 has been paid or a bond has been executed for the payment thereof.
Explanation Rajasthan Excise Act Section 11
This section makes it clear that excisable articles cannot be freely imported into Rajasthan. The process requires three mandatory steps:
- Permission of the State Government – Import can only take place when the Government has given either general or special permission.
- Compliance with Conditions – Any restrictions or requirements set by the State Government, such as licenses, permits, quantity limits, or designated transport routes, must be strictly followed.
- Payment of Duty or Execution of Bond – Excise duty under Section 28 must be paid before import. If immediate payment is not possible, the importer must execute a bond to guarantee payment at a later stage.
The objective of Section 11 is twofold: to regulate the entry of excisable goods into the State and to safeguard government revenue. By making permission, compliance, and duty payment essential, the law prevents illegal trade and ensures accountability in the excise system.
Key Takeaways Section 11 Rajasthan Excise Act
- Import of excisable articles without government approval is prohibited.
- The State Government plays the central role in granting permissions and imposing conditions.
- Duty payment or bond execution is compulsory before import.
- The section ensures regulation, accountability, and revenue security.
MCQs on Section 11 Rajasthan Excise Act
Q1. Import of excisable articles under Section 11 is permitted only if:
(a) Permission of State Government is obtained
(b) Conditions imposed by the State Government are fulfilled
(c) Duty is paid or bond executed
(d) All of the above
Answer: (d) All of the above
Q2. Section 11 of the Rajasthan Excise Act primarily deals with:
(a) Export of excisable article
(b) Import of excisable article
(c) Possession of excisable article
(d) Manufacture of excisable article
Answer: (b) Import of excisable article
Q3. If excise duty on import is not paid immediately, the importer must:
(a) Submit an application for waiver
(b) Execute a bond for future payment
(c) Destroy the goods
(d) Pay penalty instead of duty
Answer: (b) Execute a bond for future payment