Section 32(1)(i) in Bihar and Orissa Excise Rules, 1919
(i)the exporter has paid the duty, if any, imposed under Section 27 or has executed a bond (either general or special) in favour of the Collector, either of the district to which the bhang is to be taken or of the exporting district binding himself, his heirs, successors or assigns within a specified time either to lodge the bhang in a licensed warehouse in the district to which the bhang is to be taken or pay to the Collector of the district to which the bhang is to be taken a sum equal to the amount of duty chargeable on the said bhang in the district to which the bhang is to be taken under the law in force in that district. The said bond may also provide for the payment of penalty only at such rate as may be prescribed in respect of any deficiency in quantity of the bhang lodged in the said licenced warehouse as compared with the quantity received in the district of export;