Customs scope expansion: insertion of 'transferred or' clarifies coverage of export-related provisions in customs law. Amendment proposes inserting the words 'transferred or' after 'exported or' in section 73, thereby expressly adding transfer as a covered mode alongside export and expanding the provision's operative reach to include transfers of goods while leaving other section language unchanged.
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Provisions expressly mentioned in the judgment/order text.
Customs scope expansion: insertion of 'transferred or' clarifies coverage of export-related provisions in customs law.
Amendment proposes inserting the words "transferred or" after "exported or" in section 73, thereby expressly adding transfer as a covered mode alongside export and expanding the provision's operative reach to include transfers of goods while leaving other section language unchanged.
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