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of <h1>Export Warehoused Goods Without Import Duty Under Customs Act Section 69; Conditions and Restrictions Apply.</h1> Section 69 of the Customs Act, 1962, allows for the export of warehoused goods outside India without paying import duty, provided specific conditions are met. These include the presentation of a shipping bill or bill of export, payment of export duty, fines, and penalties, and obtaining clearance from the proper officer. This clearance can be processed electronically through a customs automated system based on risk evaluation. However, the Central Government can restrict such exports if it believes there is a risk of the goods being smuggled back into India, imposing conditions as necessary.
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