Section 633(5) in Rules under the United Provinces Excise Act, 1910
(5)Collector of exporting district may grant extension of time. - On a written application being made to the Collector of exporting district establishing sufficient cause for the grant of an extension of time or on the production before him of a certificate from the Collector, Deputy Commissioner, or other officer specially appointed in this behalf, of the district of destination, to the effect that there are good and sufficient reasons for extending the currency of the pass or bond, it shall be competent for the Collector of the exporting district, if he thinks fit, to extend the time specified in the pass or bond for the due arrival of the spirit at its destination.
