(1)When any person desires to remove foreign iiquor from any distillery or warehouse for export to any other State in India under a bond for payment of excise duty or fee, he must execute a bond in the form prescribed by the Government before the Deputy Commissioner of the district in which the distillery or warehouse is situated.(2)Such bond may be either a general or a special bond.(3)The Superintendent of Excise shall sign the bond on behalf of the President of India acting through Administrator of Mizoram as a party to the instrument.(4)The Superintendent of Excise shall then intimate the fact of the execution of the bond to the Commissioner and the Officer-in-charge of the distillery or warehouse, who shall after the particulars thereof have been entered in the prescribed bond register, issue the foreign liquor as if duty has been paid up to such quantity as is covered at any time by the bond.
