Section 2D in Punjab Liquor Permit and Pass Rules, 1932
2D.
The following procedure shall be observed for the export-in-bond for eventual export ex-India of locally manufactured preparations containing spirit of India manufacture:-(1)Such export-in-bond shall only be permitted from stock held in a warehouse.(2)An approved manufacturer, holding such stocks who wishes either to export such preparations by sea to a foreign country or to deliver them to a Military Supply Depot (hereinafter referred to as "the Depot") for export as aforesaid, for the use of the Defence Services, may apply to the Collector in whose jurisdiction the warehouse is situate, for an export-in-bond authorization in Form L. 46-A giving the following particulars namely-(a)the description) of the spirituous preparations to be(b)the quantity) exported;(c)the alcoholic strength)(d)the number and nature of the receptacles or packages to contain such preparations and the identification marks to be made on each;(e)the route by which the consignment is to be exported ;(f)the country to which the goods are to be exported ;(g)if the applicant is not himself the exporter, his agent ;(h)the name and address of the consignee ; and(i)the port from which the goods are to be shipped or, if delivery to a Depot is intended, the full description of such Depot.(3)The Collector may refuse the application, or in the alternative may require the applicant to execute a bond in Form L. 46-B binding himself in respect of the consignment to the exported -(a)to produce in due course a certificate in Form L. 46-C from the Customs Collector at the Port of Export (hereinafter referred to as "the port") or a certificate of safe delivery from the Depot, as the case may be; and(b)to pay such duty and other Government dues as may be demanded from him in accordance with the rule.Note - The execution of a bond may be dispensed with in the case of an approved manufacturer of standing who is prepared to deposit with the Collector a sum fixed by the Collector which shall be sufficient to cover the amount of duty payable by him on the goods exported by him on under the rule at all times. All sums leviable under this rule may be recovered by deductions from the deposit and the said manufacturers shall be bound to make good the amount so deducted.(4)When the bond in Form L. 46-B has been duly furnished the Collector shall issue an export in bond authorization in Form L. 46-A which shall be prepared in quadruplicate. One copy shall be delivered to the applicant, the second copy shall be sent to the officer-in-charge of the manufactory, the third copy shall be sent to the Excise Authority at the port or at the place where the Depot is situated as the case may be, and the fourth copy shall be retained by the Collector.(5)On production by the applicant of this copy of authorization, officer-in-charge shall verifying that it tallies with the copy sent to him direct, take steps to have the containers or packages intended for export serially numbered and plainly marked to show the number of the export authorization in Form L. 46-A, the kind, the quantity and strength of the spirituous preparations they contain, as well as the names of the place of despatch and the place of destination. each container or package shall be securely sealed with the official seal of the officer-in-charge, who shall thereafter countersign the export authorization (Form L. 46-A) and return to the applicant the copy of the authorization received from him. The officer-in-charge shall also issue a warehouse authorization in Form L. 46-D delivering one copy to the applicant and sending the second copy along with the copy of the export authorization received from the Collector and sample of the seal placed on the containers and packages in the consignment to the Customs Collector at the intended port or to the Depot Officer, as the case may be.(6)The applicant may then (subject to payment of warehouse dues and other charges) remove the consignment from the warehouse (at his own risk and expense) and shall arrange to despatch it to the port or the Depot in the shortest possible time. He shall also send information in advance to the Excise Authority at the port or the place where the Depot is situated of the probable date of arrival of the consignment within his jurisdiction to enable such authority to provide an ascort for the consignment while in transit to the docks or the Depot, as the case may be.(7)Where delivery is made at a Depot, the Depot officer shall check the consignment in all respect against the entries contained in the warehouse authorisation in Form L. 46-D, produced by the applicant and that received by him from the office-in-charge, and shall certify accordingly in Form L. 46-C if he finds everything in order; and hand it over to the applicant or exporter who shall then forward such certificate together with his authorization in Form L. 46-D to the Collector.(8)The following procedure shall be observed at the time of shipment. Along with the consignment and the shipping bills, the applicant or exporter or the Depot Officer, as the case may be, shall present before, the Customs Collector the copy of the warehouse authorization in Form L. 46-D, in his possession. The Customs Collector shall verify the number, markings and seals of each container or package in the consignment by checking against the authorization in Form L. 46-D produced, as well as any such authorization in respect of the consignment as he may have received from the officer-in-charge and if he finds everything in order, he shall certify to the effect in Form L. 46-C and make it over to the exporter when shipment has been effected the applicant or importer or the Depot Officer, as the case may be, shall forward his copy of the warehouse authorization together with the certificate of the Customs Collector and the copy of the shipping bill duly endorsed to show that shipment has been effected, to Collector. The Customs Collector shall also return to the Collector the warehouse authorization (if any) in L. 46-D received by him from the officer-in-charge.(9)If, after receipt of the warehouse authorisation in Form L. 46-D forwarded to him after proper proceedings by the applicant or exporter and the Customs Collector or the Depot Officer, as the case may be, the Collector is satisfied that the full consignment has been exported from India, and has further satisfied himself by enquiry from the officer-in-charge that no warehouse dues payable to Government are outstanding the Collector shall cancel the bond (if any) furnished by the applicant in Form L. 46-B, and shall inform him accordingly. The bond shall not be cancelled unless all sums due to Government on account of duty or warehouse dues have been recovered.(10)If the consignment is not shipped ex-India, or if on examination the Depot Officer or the Customs Collector, as the case may be, refused to certify concerning it as provided in sub rules (7) and (8) or if there is failure of compliance with any requirement of this rule, the approved manufacturer who first applied under sub rule (2) above shall be liable to pay the full excise duty leviable on such consignment or such portion thereof as may be fixed by the Collector and such duty may be recovered by the Collector by enforcement of the bond taken under sub-rule (3) and by any other process provided by any law enabling him in that behalf. The Collector may also, at his discretion, refuse to allow the same facility to such defaulting applicant, for such period in future as he may fix. The provisions of the sub-rule shall be in addition to, and not in derogation of, any penalty incurred by reason of such default under the Punjab Excise Act or any other law, for the time being in force.(11)The Customs Collector at the port and the Depot Officer shall keep a detailed record of each consignment dealt with by them under this rule in a separate register to be maintained for the purpose.
