(1)The importer, unless generally or specially exempted by the Excise Commissioner, to this effect, shall first apply to the [District Excise Officer or Assistant Excise Officer] [Substituted by GSR 60, dated 18.9.1969, Published in Rajasthan Government Gazette Part IV-C, dated 16.10.1969, [18-9-69].] of the District of import, for the issue of a permit in accordance with rule 25(1).(2)the [District Excise Officer or Assistant Excise Officer] [Substituted by GSR 60, dated 18.9.1969, Published in Rajasthan Government Gazette Part IV-C, dated 16.10.1969, [18-9-69].] if he sees no objection, shall issue a permit in quadruplicate containing the particulars given in the applications. The permit shall be in force upto the date noted therein. One copy of the permit shall be made over to the importer, the second copy shall be forwarded to the appropriate Excise Officer of the district or place of export, the third copy shall be sent to the Excise Inspector of the Circle and the fourth shall be retained for record. The permit shall clearly specify that import is authorised on prepayment of duty in the State of Export at the rates prevailing in Rajasthan.(3)The importer shall present his copy of the permit before the appropriate Excise Officer of the District place of export or the officer-in-charge of the distillery, brewery, warehouse or premises from which export is to be made together with a receipt for the amount of duty paid by him. The said officer, after satisfying himself, that the import is duly authorised and that the amount of duty paid is correct, shall authorise export and issue a pass to cover the same. A copy of pass shall be sent direct to the [District Excise Officer or Assistant Excise Officer] [Substituted by GSR 60, dated 18.9.1969, Published in Rajasthan Government Gazette Part IV-C, dated 16.10.1969, [18-9-69].] of the District of import.(4)The [District Excise Officer or Assistant Excise Officer] [Substituted by GSR 60, dated 18.9.1969, Published in Rajasthan Government Gazette Part IV-C, dated 16.10.1969, [18-9-69].], shall send the copy of the pass received by him to the Excise Inspector of the Circle who will check the consignment and endorse the result on the pass and return it to the [District Excise Officer or Assistant Excise Officer] [Substituted by GSR 60, dated 18.9.1969, Published in Rajasthan Government Gazette Part IV-C, dated 16.10.1969, [18-9-69].] who shall forward all export passes received from other States to the Excise Commissioner, at the end of each quarter.
