(1)In the case of country liquor exported under special bond the Excise Commissioner of the State of export shall discharge the bond on receipt of the pass and certificate provided that none of the condition of the bond has been infringed.(2)The duty on consignment issued under a general bond shall be written off on receipt of pass and certificate; provided none of the conditions of the bond has been infringed.(3)If the certificate is not received within the time mentioned in the bond or pass or if on the receipt of the certificate it appears that any of the conditions of the bond has been infringed, the Excise Commissioner, of the exporting State shall take necessary step for the realisation of the penalty from the exporter or his surety under the bond.Transport
