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          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.

          <h1>Clearance of export goods requires electronic courier export manifest and appropriate courier shipping bill entry; inspections and detention rules apply.</h1> Clearance of export goods requires the Authorised Courier or agent to file an electronic Courier Export Manifest (CEM) with the proper officer prior to export, except where exports fall under Duty Drawback, RoDTEP or RoSCTL schemes. The authorised agent who has passed the prescribed examination must make export entry in the appropriate Courier Shipping Bill form or the electronic integrated shipping bill declaration where applicable. Packages must not be handled or opened after document presentation except by proper officer direction, and goods not exported within seven days may be detained and sold or disposed of after notice and payment of charges.

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