14. (1) Whoever, except under and in accordance with a license granted by the Deputy Commissioner, imports or sells foreign spirit or fermented liquor, shall be punishable with imprisonment for a term which may extend to three months, or with fine, or with both.

(2) Nothing in this section applies-

(a) to the import by any person, for his private use and consumption, and not for sale, of any foreign spirit or fermented liquor on which duty has been paid; or

(b) to the sale of any such spirit or liquor legally procured by any person for his private use and consumption and sold by him, or by auction on his behalf, or on behalf of his representatives in interest, upon his quitting station or after his decease.

Explanation.-For the purposes of this section, the expression “foreign spirit or fermented liquor” means any spirit or fermented liquor not manufactured or produced in the Chittagong Hill-tracts.