Export clearance requirement: entry for export plus officer's order permitting clearance and loading now triggers export-related effect. The amendment substitutes the phrase 'exported to any place outside India' with a requirement that goods be entered for export and that the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51, thereby making the legal effect contingent on entry for export and an officer's clearance and loading authorization.
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Provisions expressly mentioned in the judgment/order text.
Export clearance requirement: entry for export plus officer's order permitting clearance and loading now triggers export-related effect.
The amendment substitutes the phrase "exported to any place outside India" with a requirement that goods be entered for export and that the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51, thereby making the legal effect contingent on entry for export and an officer's clearance and loading authorization.
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