Section 2D(10) in Punjab Liquor Permit and Pass Rules, 1932
(10)If the consignment is not shipped ex-India, or if on examination the Depot Officer or the Customs Collector, as the case may be, refused to certify concerning it as provided in sub rules (7) and (8) or if there is failure of compliance with any requirement of this rule, the approved manufacturer who first applied under sub rule (2) above shall be liable to pay the full excise duty leviable on such consignment or such portion thereof as may be fixed by the Collector and such duty may be recovered by the Collector by enforcement of the bond taken under sub-rule (3) and by any other process provided by any law enabling him in that behalf. The Collector may also, at his discretion, refuse to allow the same facility to such defaulting applicant, for such period in future as he may fix. The provisions of the sub-rule shall be in addition to, and not in derogation of, any penalty incurred by reason of such default under the Punjab Excise Act or any other law, for the time being in force.
