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Warehoused goods export clearance requires filing, payment, and officer approval, with electronic processing and anti-smuggling restrictions. Warehoused goods may be exported to a place outside India without payment of import duty if a shipping bill, bill of export or prescribed form has been presented, the export duty, fine and penalties payable have been paid, and the proper officer has made an order permitting clearance for export. The clearance order may also be made electronically through the customs automated system on the basis of risk evaluation and appropriate selection criteria. The Central Government may, by notification, restrict or condition the export of specified warehoused goods where it considers that such goods are likely to be smuggled back into India.
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Provisions expressly mentioned in the judgment/order text.
Warehoused goods export clearance requires filing, payment, and officer approval, with electronic processing and anti-smuggling restrictions.
Warehoused goods may be exported to a place outside India without payment of import duty if a shipping bill, bill of export or prescribed form has been presented, the export duty, fine and penalties payable have been paid, and the proper officer has made an order permitting clearance for export. The clearance order may also be made electronically through the customs automated system on the basis of risk evaluation and appropriate selection criteria. The Central Government may, by notification, restrict or condition the export of specified warehoused goods where it considers that such goods are likely to be smuggled back into India.
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