Section 12. Import of intoxicants

(1) No 1[intoxicant] shall be imported unless — (a) the 2[State Government] has given permission either general or special, for its import ; (b) such conditions (if any) as the 2[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 3[ * * * ] India and was liable on such importation to duty under the Indian Tariff Act, 4[1894], or the Sea Customs Act, 1878. (3) 5[ X X X X ]