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of <h1>Customs Act Section 42: Conveyances Need Officer's Approval to Depart; Must Meet Specific Conditions and Compliance.</h1> Under Section 42 of the Customs Act, 1962, a conveyance carrying imported or exported goods cannot depart a customs station without a written order from the proper officer. This order is contingent upon several conditions: the person in charge must answer questions under Section 38, comply with Section 41, submit required documents, pay or secure duties and penalties, and ensure no penalties under Section 116 are pending. Additionally, if export goods are loaded without duty payment or in violation of laws, they must be unloaded or an undertaking secured for their return to India.
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