Section 105(2) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(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.
