Section 105 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
105. Bond for due arrival and re-warehousing.
(1)When warehoused goods are to be removed from one warehouse to another, the consignor or the consignee of the goods shall, before the goods are removed, enter into a bond in Form B-4 with such surety or sufficient security as the Excise Commissioner may prescribe, for a sum equal, at least, to double the duty chargeable on such goods for the due arrival and re ware housing thereof at the warehouse of destination within such time as the officer-incharge of the warehouse of removal directs. Such bond shall be furnished to the officer in-charge of the warehouse of removal, or of the warehouse of destination according as the bond is executed by the consignor or the consignee.(2)Such bond shall not be discharged until, such goods are produced to the officer at the warehouse of destination and are duty re-warehoused or are otherwise accounted for to the satisfaction of the State Excise Officer having jurisdiction over the executor of the bond, nor until the full duty due upon any deficiency on such goods not so accounted for has been paid.(3)For purposes of such a discharge, if the bond has been furnished by the consignor, an essential condition shall be the prior receipt by the officer-in-charge of the warehouse of removal, of the duplicate application from the officer-in-charge of the warehouse of destination with his re-ware housing certificate recorded therein as hereinafter provided.
