(1)No intoxicant shall be exported except under a permit issued by such officer, not below the rank of an [District Prohibition and Excise Officer] [Throughout the Act for 'Prohibition and Excise Superintendent' substituted 'District Prohibition and Excise Officer' (Act No.32 of 2017).], and on such terms, as may be prescribed and on payment of such fee as may be levied under this Act:Provided that no intoxicant produced or manufactured in India shall be permitted to be exported unless the excise duty or countervailing duty to which such intoxicant is liable, has been paid.
