Clearance of warehoused goods for export requires prescribed export documentation, payment of export liabilities and officer clearance. Clearance of warehoused goods for export requires presentation of prescribed export documentation, payment of export duty and any penalties payable, and an order for clearance by the proper officer, which may be made electronically through the customs automated system on the basis of risk evaluation; the Central Government may by notification prohibit or restrict export of specified warehoused goods likely to be smuggled back unless duty is paid or conditions are met.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Clearance of warehoused goods for export requires prescribed export documentation, payment of export liabilities and officer clearance.
Clearance of warehoused goods for export requires presentation of prescribed export documentation, payment of export duty and any penalties payable, and an order for clearance by the proper officer, which may be made electronically through the customs automated system on the basis of risk evaluation; the Central Government may by notification prohibit or restrict export of specified warehoused goods likely to be smuggled back unless duty is paid or conditions are met.
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