Export documentation requirement updated: shipping bill, bill of export, or prescribed label/declaration must be presented for exported goods. The Finance Act, 2013 substitutes clause (a) of section 69(1) of the Customs Act to require that a shipping bill or bill of export in the prescribed form, or a label or declaration accompanying the goods as referred to in section 82, be presented in respect of such goods, thereby making presentation of these specified documents the statutory prerequisite for the provision formerly governed by clause (a).
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.
Export documentation requirement updated: shipping bill, bill of export, or prescribed label/declaration must be presented for exported goods.
The Finance Act, 2013 substitutes clause (a) of section 69(1) of the Customs Act to require that a shipping bill or bill of export in the prescribed form, or a label or declaration accompanying the goods as referred to in section 82, be presented in respect of such goods, thereby making presentation of these specified documents the statutory prerequisite for the provision formerly governed by clause (a).
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