5. Issue of pass.

Provided that, no loss in transit of foreign liquor as defined in the Bombay Foreign Liquor Rules, 1953 shall be allowed.

5. Issue of pass.

6. Procedure to be followed by the importer at the exporting place

1. In the event of the exporter failing to deliver the consignment of the Indian-made foreign liquor mentioned in the export pass at the importing place or in the even of a breach by him of any of the rules under this chapter or of any of the conditions of the export pass, the Collector may levy on such consignment the full duty and fees ¹at the rates in force in the State¹ at the time, the export a pass was issued and may also revise to grant him more passes in future.

2. Nothing in this sub-rule shall affect a further liability of the exporter to punishment under and of the provisions of the Act for the said failure of breach.

CHAPTER V

PROCEDURE FOR THE EXPORT OF DUTY-PAID IMPORTED FOREIGN LIQUOR

26. Exporter to apply for export pass.

1. Any person who holds a licence or permit under the Act fbr the sale of possession of duty paid imported foreign liquor or is permitted to possess or sell such foreign liquor under the Act and who desires to export duty paid imported foreign liquor (herein after referred to as the "exporter") shall apply in Form G for an export pass to the Collector.

2. Such application shall be accompanied by an import pass or no objection certificate granted by the Collector or Excise Officer of the importing place.

27. Issue of export pass.

1. If the Collector, after making such inquiries as he deems necessary, is satisfied that there is no objection to grant the pass, he may grant such pass in the Form J.

2. Every pass issued under this rule shall be in four parts and shall be dealt with as under:

   • Part I shall be retained on the record of the office of the Collector or the Officer granting the pass.
   • Part II shall be handed over to the applicant.
   • Part III shall be handed over to the applicant who shall send it along with the consignment to the perosn receiving duty paid imported foreign liquor at the importing place.
   • Part IV shall be sent by Post to the Collector or the Excise Officer of the importing place with a request to endorse thereon the quantity of duty paid imported foreign liquor in litres and Proof liters received at the importing place and to return it to the Collector.

28. Removal of foreign liquor under excise escort

Where duty paid imported foreign liquor which is to be exported is removed whether wholly or partly by road through the limits of the State of Maharashtra, the holder of the pass shall, on being required by the Collector or the aforesaid officer so to do, remove such liquor through such limits under excise escort and shall pay in advance the cost of the escort fixed by the Collector or the aforesaid officer in his behalf.

¹ Sub by G N. of 7-7-1971