Section 2D(3) in Punjab Liquor Permit and Pass Rules, 1932
(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.
