- The exporter shall obtain a verification report from the officer-in-charge of the importing unit and furnish it to the authority who issued the export permit within 21 days of the expiry of period of permit. If the exporter fails to do so, the leviable duty on the foreign liquor exported shall be recover from deposits made, bank guarantee furnished or the security bond executed in accordance with sub-rule (4) of Rule 12. This shall be in addition to any other penalty which may be imposed under Rule 19.In case the foreign liquor is exported to another country, the licensee exporting the liquor shall furnish documentary evidence that the consignment has actually left the country.
