Customs departure control requires written clearance, compliance with document requirements, secured dues, and safeguards for irregular export goods. A conveyance carrying imported or export goods at a customs station cannot depart until the proper officer issues a written order. That order depends on compliance with statutory questioning, document delivery, payment or security of duties, charges and penalties, and satisfaction regarding any penalty liability. Where export goods were loaded without duty payment or in contravention of law, they must be unloaded, or an undertaking secured for bringing them back to India if unloading is impracticable.
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Provisions expressly mentioned in the judgment/order text.
Customs departure control requires written clearance, compliance with document requirements, secured dues, and safeguards for irregular export goods.
A conveyance carrying imported or export goods at a customs station cannot depart until the proper officer issues a written order. That order depends on compliance with statutory questioning, document delivery, payment or security of duties, charges and penalties, and satisfaction regarding any penalty liability. Where export goods were loaded without duty payment or in contravention of law, they must be unloaded, or an undertaking secured for bringing them back to India if unloading is impracticable.
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