Export of warehoused goods allowed without import duty subject to prescribed documentation, dues payment, officer clearance and conditions. Warehoused goods may be exported without payment of import duty if a prescribed export document is presented, applicable export duty/fines/penalties are paid, and a proper officer (including electronically via risk selection) orders clearance; removal requires bond officer supervision and a one time lock. Re export is permitted only if the original import complied with trade policy, foreign currency payment conditions are respected, and export realisation follows foreign exchange rules. Government notifications impose geographic and commodity restrictions and bond requirements for small vessels, and bar certain onboard stores from duty free export.
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Provisions expressly mentioned in the judgment/order text.
Export of warehoused goods allowed without import duty subject to prescribed documentation, dues payment, officer clearance and conditions.
Warehoused goods may be exported without payment of import duty if a prescribed export document is presented, applicable export duty/fines/penalties are paid, and a proper officer (including electronically via risk selection) orders clearance; removal requires bond officer supervision and a one time lock. Re export is permitted only if the original import complied with trade policy, foreign currency payment conditions are respected, and export realisation follows foreign exchange rules. Government notifications impose geographic and commodity restrictions and bond requirements for small vessels, and bar certain onboard stores from duty free export.
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