Section 2D(9) in Punjab Liquor Permit and Pass Rules, 1932
(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.
