(iii)The Collector shall send the copy of the pass received by him to an officer mentioned in sub-paragraph (ii) (supra who shall check the bulk contents of the consignment and endorse the result of the pass. The proof spirit contents of such preparation as certified by the Excise Authority of the district of export will ordinarily be accepted for the purpose of these rules to be correct. The Collector may also, if for any reason he considers it necessary in the case of any particular consignment, cause it to be tested, and samples taken for the purpose of analysis. The Collector shall forward, all such export passes to Excise Commissioner at the end of each quarter or such period as may be determined by the Excise Commissioner, together with a statement showing the quantity in proof gallons of spirit contained in the preparations imported from other Provinces, the amount of duty to be adjusted and such other particulars as may be required by the Excise Commissioner.
