Section 438 in Rules under the United Provinces Excise Act, 1910
438. Bond to be discharged on return of pass and production of certificate.
- In the case of spirit exported under special bond the Collector of the exporting district shall discharge the bond on receipt of the pass and certificate mentioned in paragraph 435, 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 paragraph 435, provided that none of the conditions of the bond are infringed.
