Export clearance requirement clarified: goods must be entered for export and have a section 51 clearance order. The amendment confines section 75(2) to goods entered for export and for which an order permitting the clearance and loading for exportation under section 51 has been made by the proper officer, linking the provision to formal export entry and an express clearance order.
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Provisions expressly mentioned in the judgment/order text.
Export clearance requirement clarified: goods must be entered for export and have a section 51 clearance order.
The amendment confines section 75(2) to goods entered for export and for which an order permitting the clearance and loading for exportation under section 51 has been made by the proper officer, linking the provision to formal export entry and an express clearance order.
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