(1)In case of licensed wholesale vendors the importer shall execute a bond, which may either be a general bond in respect of imports to be made from time to time or a special bond in respect of any specific consignment, in the prescribed form in favour of the Collector of the importing district binding himself, his heir, successors, and assigns within a specified time to pay to the Collector of their importing district.(a)the duty imposed under Section 27; and(b)if on arrival of ganja at its destination, any deficiency in quantity (as compared with the quantity received at the source of supply) is found, a duty not exceeding double the duty at the rate imposed by the State Government under Section 27 :Provided that the whole, or any portion of such duty may be remitted should the Commissioner hold such deficiency to be caused on account of dryage due to natural causes; and(c)on failure to lodge ganja in a licensed warehouse in the importing district within a reasonable time from the date of its receipt at the source of supply, a sum equal to the duty on the entire quantity of ganja not so lodged.
