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The liquor was meant to be distributed among voters ahead of the February 4 polls, they claimed.
The accused were identified as Baldev Raj and Hari Ram, both residents of Samrawan village of Jalandhar district, Phagwara DSP Dev Dutt Sharma said.
The SUV, in which they were smuggling different brands of liquor, has been impounded, he said.
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Both the accused were arrested under relevant sections of the Punjab Excise Act, he added.