The following procedures are involved in obtaining Bonded Warehouse licence.
Under Rule 457 of Assam Excise Rule, 2016, any person desiring to obtain a license to establish and work a bonded warehouse within a manufactory premises shall apply in writing to the Commissioner of Excise stating the following particulars:-
- The name or names with address or addresses of the person or persons so applying; if a firm, the name of every partner of the firm, and if a company, the registered name and address thereof;
- The name of the place of the manufactory in which and the buildings in which the warehouse to be constructed or work;
- The number and full description of vats and other permanent apparatus which the applicant wishes to work or set up and the size and capacity of such vats, etc;
- The date from which, in the event of a license being granted to him, the applicant proposes to commerce working the warehouse.
- A current plan of the buildings which he intends to use or construct his warehouse for storage of foreign liquor and a plan showing the position of vats and other permanent apparatus therein and a list of store room, etc. connected therewith.
- Application fee at the rate prescribed in rule 113 of these Rules.
As per Rule 458 of A.E. Rule, 2016:
- On receipt of the application and after such enquiry as he deems necessary, the Excise Commissioner may forward the application to the Government with his comments thereon.
- Bonded Warehouse may be open in case of foreign liquor- a) For storage of foreign liquor and for sale to the wholesale license holders of liquor on prepayment of Excise levies. b) For supply of spirits for the manufacture of chemicals, medicated articles etc., or for other industrial purpose. c) For compounding, blending and bottling of foreign liquor and sale therefrom under bond on payment of export pass fees.
- If the Government approved the opening of a bonded warehouse within a manufactory, Excise Commissioner shall issue necessary sanction under S.15 of the Act and inform the applicant and the collector of the District in which the warehouse is to be opened. He shall also inform the applicant the amount of security to be furnished by him/her for the due performance of the conditions on which a license may be granted to him. The amount of security deposit may be fixed at fifty percent of the Bonded warehouse licence fee or more according to the volume of business.
- The applicant shall then be called upon to make necessary arrangement for the construction of the warehouse at his cost. Upon completion of the building and after the vats and other permanent apparatus, etc. have been set up, he shall file two fresh copies of the plans before the Collector who shall cause then to be verified in any manner he thinks proper, and then submit one copy to the Excise Commissioner for examination and for comparison with the plan first submitted, and for any purpose further verification he may think necessary. After final approval by the Excise Commissioner a license will be granted to the applicant in the form prescribed in those rules. The applicant shall be bound to conform to the directions from the Excise Commissioner, regarding any addition or alteration to the buildings, vats or other permanent apparatus or plans which he considers necessary whether before or after the final plans are submitted for the proper security of the revenue or to render illicit practices impracticable.
- No addition or alteration to the buildings or vats or other permanent apparatus as shown in the plans finally submitted by the applicant shall be made without the previous sanction of the Excise Commissioner obtained through the officer-in-charge and the collector. If the Excise Commissioner so directs, such additions or alterations may be permitted by the Collector subject to the Excise Commissioner’s approval. When any such additions or alteration are made, fresh plans shall be submitted, to the Excise Commissioner through the collector with a certificate from the officer-in-charge that they are correct.
- It shall be open to Excise Commissioner to verify at any time, any of the descriptions and plans above mentioned, and no proof or error, to require fresh ones to be submitted for sanction. Such verification may be made by any officer deputed for the purpose, and such officer shall be allowed full access to the premises. Sanction to plans may be withheld until any point in respect of which they differ from already sanctioned plan has been rectified to the satisfaction of the Excise Commissioner. The licensee shall be bound to carry out such rectification within a reasonable time to be fixed by the Excise Commissioner.
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