- Within a reasonable time to be fixed by the Excise Officer-in-charge of the distillery, brewery or the manufactory and specified on the export pass, the importer shall return the export pass to the Excise Officer-in-charge of the distillery, brewery or the manufactory from which the spirits exported signed by the Collector or other officer specially appointed in this behalf of the importing district certifying the due arrival or otherwise of the spirit at its destination. On receipt of such verification, the security may be released by the Excise Commissioner.
Chapter I — Full Text