payable, by him, allow the consignment to be removed from the distillery, brewery 1bonded warehouse or shop1 at the exporter's risk and expense. The consignment shall be exported within a week from the date of such clearance direct to the importing place subject to such rules as may be in force in the State in which such place is situated;
25. Inspection of consignment en-route
The exporter shall give to the Inspecting Officer named in the pass at least one day's previous intimation of the date and hour at which the consignment to be exported will be ready for inspection. He shall also present Part IV of the pass to such officer, Such Officer shall proceed to the place of inspection at the time fixed, compare Part IV of the pass with Part III sent to him direct under rule 24 and verify that the number and description of the receptacles or packages to be exported correspond with those shown in the export pass and that the receptacles or packages are properly secured and sealed with the seal of the Officer who issued the foreign liquor. He shall then, if he sees no objection, allow the consignment to be despatched. He shall return Part IV of the export pass to the exporter and forward Part III by post to the Excise Officer at the importing place. If the consignment is booked by rail, the exporter shall present the railway receipt to the Inspecting Officer who shall return it to him after satisfying him self that the whole consignment has been despatched.
The Inspecting Officer shall forward by post Part III of the pass to the Excise Officer-in-charge at the importing place with a request to endorse thereon the quantity of Indian-made foreign liquor in bulk 1litres1 proof 1liters1 received at the importing place and to return it to the Officer-in-charge of the destillery, brewery, bonded warehouse 1or shop1 from which the foreign liquor was exported.
The exporter shall, on the consignment of the foreign liquor reaching it's destination obtain a certificate in form "Certificate CM annexed to Part IV of the pass from the Excise Officer at the importing place and deliver it immediately to the Officer-in-charge of the distillery, brewery, bonded warehouse, 1or shop1 from which the Indian-made foreign liquor was exported but in no case shall he fail to produce such certificate before the latter officer within three months from the date of the 1issue of the export pass in Form I1.
1Where no duties or fees have been paid on the Indian-made foreign liquor exported from the distillery, brewery, bonded warehouse or shop, the Officer-in-charge of such distillery, brewery, bonded warehouse, or shop1 shall, on receipt of Part HI as stated in sub-rule (2) or the certificate as stated in sub-rule (3), calculate the dues i.e. the amount of duty and fees at the rates in force in the place of export on the quantity of Indian-made foreign liquor not delivered at the importing place after deducting an allowance due to loss on account of wastage, dryage and leakage in transit not exceeding 20.3 per cent, for every hundred kilometers2 3but not exceeding one percent in aggregate or actual loss whichever is less3 and send a report to the Collector about the above amount of duty and fees and other charges, if any, to be recovered from the exporter together with Part III and the certificated after keeping copies there of for his record. The Collector shall then verify the calculations and demand from the exporter the amount due from him recover it and on recovery of the full amount cancel the bond, if any, executed by the exporter and inform him and the above-said Officer-in-charge accordingly. He shall then send Part III and the certificate for record with Part I of the pass in his office or in the office of the Officer who issued the export pass.
1. Subs by G N. of 1965. 2. Subs, by G N. of 7-7-I97L
3. Subs, by 28-4-1997. 4. Ins. by G N. 28-4-1997.
Y-373-118