Section 12(3) in The Goa, Daman and Diu (Excise Duty) Rules, 1964
(3)Every such application must be accompanied, by:(a)a permit or licence from the appropriate Excise authority of the State or Union Territory to which the liquor is to be exported authorizing the import of the liquor, and(b)either a duly executed special bond or a reference to the general bond in force, or document provide the payment of duty, or(c)a receipt of challan for having paid in the Government Treasury the duty in respect of liquor to be exported.
