The United Provinces Excise Act 1910State Act of Uttar Pradesh · Act 4 of 1910
No [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.