The United Provinces Excise Act 1910State Act of Uttar Pradesh · Act 4 of 1910
(1) No [intoxicant] shall be imported unless —
(a) the [State Government] has given permission either general or special, for its import ;
(b) such conditions (if any) as the [State Government] may 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.
(2) Sub-section (1) shall not apply to any article which has been imported into [ * * * ] India and was liable on such importation to duty under the Indian Tariff Act, [1894], or the Sea Customs Act, 1878.