Export of intoxicant

(1) No intoxicant shall be exported except under a permit granted by the Deputy Commissioner on payment of such fee as may be levied under this Act and on such terms as may be prescribed: Provided that no intoxicant produced or manufactured in India shall, save as provided in section 65, be permitted to be exported unless the exercise duty or countervailing duty to which such intoxicant is liable, has been paid. (2) A permit granted under sub-section (1) may be cancelled by the Deputy Commissioner for breach of any terms subject to which it was granted or for any other reason to be recorded in writing: Provided that no permit shall be cancelled under this sub-section except after giving a reasonable opportunity to the holder of the permit for making any representation against such cancellation and after considering the representation, if any, received. Provided further that nothing contained in this section shall apply to any intoxicant taken out of the Union Territory in the course of export from a customs station as defined in section 2 of the Customs Act, 1962 (Central Act 52 of 1962). (3) Notwithstanding anything contained in sub-sections (1) and (2), nothing in this Act shall prevent the Deputy Commissioner from issuing a no objection certificate in respect of the articles so exported, a duplicate copy of which shall be produced by the exporter or his authorized agent along with the excisable articles before the Customs Collector, Border Examiner or any officer of Customs or Land Customs duly appointed by the competent authority.