Section 616(4) in Rules under the United Provinces Excise Act, 1910
(4)The importer shall present his copy of the permit before the Chief Revenue Authority of the district or place of export or the officer in-charge of the distillery, brewery, bonded warehouse or bonded laboratory from which export is to be made together with a treasury receipt for the amount of duty paid by him. The said officer, after satisfying himself that the import is duly authorized and that the amount of duty paid is correct, shall authorize export and issue a pass to cover the same. A copy of the pass shall be sent direct to the Collector of the district of import.
