Bare ActsThe united provinces excise act, 1910

Section 13

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No [intoxicant]1 shall be exported or transported unless -- (a) the duty (if any) imposed under section 28; or (b) if the article was previously imported, the duty (if any) imposed on its importation under the Indian Tariff Act, 1894, or the Sea Customs Act, 1878, has been paid, or a bond has been executed for the payment thereof.

Section 13 – The united provinces excise act, 1910 | DailyLaw.ai