7.
(1) No person shall export tea except under the authority of a permit issued by the Commissioner: |
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(2) Where such payments in respect of the tax under this Act on any tea as are required by this Act to be made before the export of that tea from Ceylon are made, the Commissioner shall issue to the holder of the permit under this section authorizing the export of that tea from Ceylon a certificate stating that those payments have been made. |
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(3) No tea shall be received or accepted for export or shipment from Ceylon by any Customs or other officer unless the export thereof is authorized by a permit issued under this section and there is in respect of such tea a certificate issued by the Commissioner under subsection (2). |
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