(2)The pass which accompanies the consignment of foreign liquor, issued for export, or a true copy thereof shall be returned to the Deputy Commissioner of Excise Officer-in-charge, who granted the pass with a certificate, signed by the Superintendent of Excise of the district where the foreign liquor is exported, stating the quantity that has actually reached the destination and, in case there is a difference between the quantity that has reached the destination and the quantity that has been shown in the pass, recording the reasons for the difference, within two months from the date of grant of the pass or such longer period, not exceeding another two months, as the Excise Officer-in-charge may allow on good grounds being shown to him.
