RULE 14B. Penalty for removing excisable goods, the duty leviable on which exceeds the bond amount

(1) Except with the prior permission of the Commissioner, no person shall at any time remove from a factory or warehouse excisable goods for export, the duty leviable on which together with the duty leviable on the goods removed from the factory or warehouse and not exported until such time exceeds the amount of the bond executed under rule 14.