(1)Export of only those labels of foreign liquor shall be permitted which are registered with the Excise Commissioner under Rule 9.(2)Only FL 9 or FL 9-A licensee shall be permitted to export.(3)The exporter shall pay the prescribed export-fee in advance in the treasury of his district.(4)The exporter shall also deposit the prescribed duty leviable on the full quantity of foreign liquor to be exported, or furnish a bank guarantee for an equal amount from a local branch of a nationalised bank or execute a bond with adequate solvent sureties for the amount in Form FL 23. After the receipt of the verification report in respect of the despatched consignment from the officer-in-charge of the importing unit, further consignment of foreign liquor involving the same or lesser amount of duty may be exported on the strength of the same cash deposit or bank guarantee or bond.(5)Application for the grant of export permit shall be made to the Collector or the authorised Excise Officer of the exporting district or any other officer specially authorised by the Excise Commissioner. The necessary details i.e. the name, address of the exporter and his agent at the place of import, quantity, description and alcoholic strength of the foreign liquor, the purpose of export, the unit whereto it shall be exported, registration No. of label etc. shall be mentioned in the application. The exporter shall also attach to his application, a no-objection certificate or an import pass or permit issued by the authorised Excise authority of the importing district.(6)On receipt of an application under sub-rule (5) the Collector or authorised Excise Officer shall make necessary enquiries. If he finds that conditions laid down in sub-rules (3), (4) and (5) have been satisfactorily complied with and is of the opinion that there is no objection to the issuance of the export permit, he shall, issue the permit in Form FL 22.(7)The export permit in Form FL 22 shall be in quadruplicate. The first part shall be retained in the office of issue, the second part shall be handed over to the exporter which will cover the consignment in transit, the third and fourth parts shall be mailed under registered post to the officer-in-charge of the importing unit and the officer who has authorised the import, respectively.
