- No intoxicant shall be exported or transported unless-(a)the duty (if any) payable under Chapter V, or(b)if the article was previously imported, the duty (if any) imposed on its importation under the Indian Tariff Act, 1934, or to the Sea Customs Act, 1878,has been paid, or a bond has been executed for the payment thereof:Provided that the Chief Commissioner may, subject to such conditions (if any) as he thinks fit to impose, exempt any intoxicant from the provisions of this section.
