Export clearance conditions and deferred duty payment govern clearance, with interest on unpaid export duty. Clearance of goods entered for export is allowed when the proper officer is satisfied that the goods are not prohibited and that export duty, if any, and applicable charges have been paid. The provision also permits electronic clearance through the customs automated system, and allows deferred payment for certain classes of exporters. Where export duty is not paid in full by the due date under deferred payment, interest is payable on the unpaid or short-paid amount until payment.
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Provisions expressly mentioned in the judgment/order text.
Export clearance conditions and deferred duty payment govern clearance, with interest on unpaid export duty.
Clearance of goods entered for export is allowed when the proper officer is satisfied that the goods are not prohibited and that export duty, if any, and applicable charges have been paid. The provision also permits electronic clearance through the customs automated system, and allows deferred payment for certain classes of exporters. Where export duty is not paid in full by the due date under deferred payment, interest is payable on the unpaid or short-paid amount until payment.
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