Section 11B in Andhra Pradesh Excise (Import, Export and Transport of Indian Liquor and Foreign Liquor-Permits) Rules, 2005
11B.
If the Officer-in-charge of the importing State makes a report of short receipt in the consignment in his verification report, the export permit issuing authorities of exporting State shall collect Excise Duty at the prevailing rate on short receipt of consignment. If the duty is not paid within three days the same may be collected by invoking the Bank Guarantee before issuing fresh permit.
