Section 2C in Punjab Liquor Permit and Pass Rules, 1932
2C.
The following procedure shall be observed for the export-in-bond of preparations containing rectified spirit from the premises of approved manufacturer to other State or Union Territory in India :-(a)Whenever an approved manufacturer in Punjab licensed under the Punjab Excise Act, receives a requisition for export in bond of such preparations to any other State or Union Territory in India the person importing such preparations shall obtain and send approved manufacturer an import-in-bond permit signed by the Collector of the district of destination or by any other officer authorised in his behalf.(b)Every consignment of such preparations shall be issued under an export-in-bond authority in Form l 3 mutatis mutandis granted by the Collector of the district in which the premises of the approved manufacturer are situate:Provided that no such authority shall be granted for the despatch of any consignment unless the approved manufacturer has executed and given a bond in Form L. 37 binding himself in respect of the consignment to be despatched to produce a certificate in Form L. 38 (mutatis mutandis) and binding himself to pay such duty in respect of any consignment despatched, as may be demanded from him in accordance with provisions of the rule given below.(c)If such certificate is not produced within such time after the expiry of the period of the currency of the pass in Form L. 46 as the Collector of the district in which the approved manufacturer is licensed, considers to be reasonable, the Collector shall recover from the approved manufacturer duty at the rate for the time being fixed by the Punjab Government under Section 31 of the Punjab Excise Act.(d)If such certificate is produced before or within a reasonable time after the expiry of the period of the currency of any pass then-(i)if the certificate shows delivery of any consignment to have occurred in full with no greater deficiency than the rate of wastage of half per cent per hundred miles, the Collector shall order that the bond in respect of such consignment has been discharged.(ii)but if certificate shows a deficiency greater than that allowable according to the above scale, in any vessel in the consignment, then, unless the said deficiency is satisfactorily explained, the Collector shall obtain the [Excise Commissioner's] [Legislative Supplement Part III dated 28.1.72.] orders as to the portion of the total deficiency which is to be charged with duty at a rate not less than that fixed for spirit in such preparations under Section 31 of the Punjab Excise Act.
