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Export clearance conditions govern payment, electronic ordering, deferred duty options, and interest on delayed export duty. Clearance for exportation depends on the proper officer being satisfied that the goods are not prohibited and that export duty and other charges have been paid. The clearance order may be made electronically through the customs automated system on the basis of risk evaluation. The Central Government may permit deferred payment of duty or charges for specified classes of exporters, and delayed payment attracts interest until the date of payment.
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Provisions expressly mentioned in the judgment/order text.
Export clearance conditions govern payment, electronic ordering, deferred duty options, and interest on delayed export duty.
Clearance for exportation depends on the proper officer being satisfied that the goods are not prohibited and that export duty and other charges have been paid. The clearance order may be made electronically through the customs automated system on the basis of risk evaluation. The Central Government may permit deferred payment of duty or charges for specified classes of exporters, and delayed payment attracts interest until the date of payment.
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