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Section 12

Export and Transport of Excisable Article

No excisable article shall be exported unless -

(a) the duty (if any) imposed under Section 28 has been paid or a bond has been executed for the payment thereof, and

(b) such conditions (if any) as the 1[State Government] may impose, have been satisfied.


1. Substituted vide Rajasthan Act. No. 38 of 1957