(6)A consignment of spirit to a warehouse shall be imported or transported, as the case may be, under bond and at the sole risk and responsibility of the distiller or the wholesale licensee concerned, and the bond shall be released only after the spirit is taken into stock in the warehouse after being duly gauged and proved by the officer-in-charge of the warehouse and after the duty on the excess deficiency, if any, occurring during transit in the quantity of the spirit so imported or transported has been realised.
