THE UNITED PROVINCES EXCISE ACT 1910
Section 13. Export and transport of intoxicants
No 1[intoxicant] 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.
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