Customs departure clearance requires written order, full document compliance, secured dues payment, and controls on improperly loaded export goods. A conveyance carrying imported goods or loaded with export goods may not depart from a customs station until the proper officer issues a written order. That order is conditional on compliance with questions under section 38, observance of section 41, delivery of required export and transhipment documents, payment or secured payment of duties, charges and penalties, and satisfaction that no penalty is leviable under section 116 or that any such penalty is secured. For improperly loaded export goods, unloading or a secured undertaking to bring the goods back to India is required.
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Provisions expressly mentioned in the judgment/order text.
Customs departure clearance requires written order, full document compliance, secured dues payment, and controls on improperly loaded export goods.
A conveyance carrying imported goods or loaded with export goods may not depart from a customs station until the proper officer issues a written order. That order is conditional on compliance with questions under section 38, observance of section 41, delivery of required export and transhipment documents, payment or secured payment of duties, charges and penalties, and satisfaction that no penalty is leviable under section 116 or that any such penalty is secured. For improperly loaded export goods, unloading or a secured undertaking to bring the goods back to India is required.
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