Section 633 in Rules under the United Provinces Excise Act, 1910
633. Pass required for export in bond.
- Any person may export in bond foreign liquor manufactured at a distillery in Uttar Pradesh to any place in India under a pass in Form P.D. 25 granted as provided in the following rules :(1)Application to be made to Collector. - When any person desires to export in bond spirit manufactured at a distillery in Uttar Pradesh, he shall present a written application in Form P.D. 18 to the Collector of the district in which the distillery of manufacture is situated.The application must specify -(i)the name of the consignor;(ii)the name of the consignee;(iii)the description, quantity and strength of the spirit to be exported.(2)Exporter must produce permit from Collector of importing district. - Every application must be accompanied by-(i)a permit from the Collector, Deputy Commissioner, or other officer specially appointed in this behalf of the district to which the spirits are to be exported authorizing the import of spirit; and(ii)a duly executed special bond in Form P.D. 16 or a reference to a general bond in Form P.D. 15.(3)Pass granted by Collector of exporting district. - The pass granted by the Collector of the exporting district or the Excise Inspector to whom the Collector may have delegated his power vide paragraph 8 (c) of this Manual, shall be in triplicate in Form P.D. 25.One copy of the pass shall be delivered to the exporter, the second forwarded to the Collector. Deputy Commissioner, or other officer specially appointed in this behalf of the district to which the spirits are to be taken, and the third retained for record.Note. - This will usually be the officer in-charge of the bonded warehouse which the spirit is consigned.An advice in Form P.D. 26 must also be sent by the officer incharge direct to the authority granting the import permit who will return the same duly filled in as soon as possible after receipt and verification of the consignment.Within a reasonable time to be fixed by the Collector of the exporting district and specified in the bond or pass the importer shall produce before the Collector of the exporting district his copy of the pass endorsed with a certificate signed by the Collector, Deputy Commissioner or other officer specifically appointed in this behalf, of the importing district certifying the due arrival or otherwise of the spirit at its destination.(4)Particulars to be pointed on casks. - On each cask or other vessel containing spirit for export there shall be legibly cut or pointed-(i)the name and mark of the exporting distillery;(ii)the number of the cask or other vessel and its capacity;(iii)the nature, quantity and strength of its contents.These particulars shall correspond with those entered in the pass.(5)Collector of exporting district may grant extension of time. - On a written application being made to the Collector of exporting district establishing sufficient cause for the grant of an extension of time or on the production before him of a certificate from the Collector, Deputy Commissioner, or other officer specially appointed in this behalf, of the district of destination, to the effect that there are good and sufficient reasons for extending the currency of the pass or bond, it shall be competent for the Collector of the exporting district, if he thinks fit, to extend the time specified in the pass or bond for the due arrival of the spirit at its destination.(6)Bond when to be discharged. - In the case of spirit exported under special bond the Collector of the exporting district shall discharge the bond on receipt of the pass in Form P.D. 25 and certificate mentioned in clause (3), provided that none of the conditions of the bond have been infringed. The duty on consignment issued under a general bond shall be written off on receipt of the pass and certificate mentioned in clause (3), provided that none of the conditions of the bond have been infringed.(7)If certificate not received within time or conditions of bond infringed penalty to be realised. - If the certificate be not received within the time mentioned in the bond, or pass or if on receipt of the certificate it appears that any of the conditions of the bond have been infringed, the Collector of the exporting district or the Excise Inspector who granted the pass shall forthwith take necessary steps to recover from executant of his surety the penalty due under the bond.(c)From distilleries on payment of duty
