Customs clearance before loading export goods requires proper officer approval and prescribed export documents. The person-in-charge of a conveyance at a customs station must not permit loading of export goods unless the relevant shipping bill, bill of export or bill of transhipment has been duly passed by the proper officer and handed over by the exporter. Baggage and mail bags may be loaded only when export has been duly permitted by the proper officer. The provision imposes a pre-loading customs clearance requirement for export consignments.
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Provisions expressly mentioned in the judgment/order text.
Customs clearance before loading export goods requires proper officer approval and prescribed export documents.
The person-in-charge of a conveyance at a customs station must not permit loading of export goods unless the relevant shipping bill, bill of export or bill of transhipment has been duly passed by the proper officer and handed over by the exporter. Baggage and mail bags may be loaded only when export has been duly permitted by the proper officer. The provision imposes a pre-loading customs clearance requirement for export consignments.
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