(1) No intoxicant shall be exported except under a permit issued by such officer, not below the rank of an 1[District Prohibition and Excise Officer], and on such terms, as may be prescribed and on payment of such fee as may be levied under this Act:
Provided that no intoxicant produced or manufactured in India shall be permitted to be exported unless the excise duty or countervailing duty to which such intoxicant is liable, has been paid.
(2) The officer referred to under sub-section (1) may, by an order, cancel any permit issued under that sub-section for breach of any of the terms subject to which it was issued or for any other reason to be recorded in writing therein.
Footnotes in the official text
- 1.Throughout the Act, for the words “Prohibition and Excise Superintendent” the words “District Prohibition and Excise Officer” substituted vide. Act No.32 of 2017.