https://www.taxtmi.com/caselaws?id=236218 The appeal challenged the legality of a Single Bench order allowing a writ petition for export clearance. The court found that goods must be physically verified before export, and the Export Authorisation Registration Certificate (EARC) had expired before verification. The court emphasized compliance with Customs Act provisions requiring proper examination and clearance procedures. Due to congestion at the Land Customs Station, the goods missed the export deadline. Ultimately, the appeal was successful, overturning the Single Bench's decision and affirming the Customs Authorities' refusal to clear the goods for export. en-us Wed, 13 Feb 2013 00:00:00 +0530 Mon, 19 Aug 2013 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236218 The appeal challenged the legality of a Single Bench order allowing a writ petition for export clearance. The court found that goods must be physically verified before export, and the Export Authorisation Registration Certificate (EARC) had expired before verification. The court emphasized compliance with Customs Act provisions requiring proper examination and clearance procedures. Due to congestion at the Land Customs Station, the goods missed the export deadline. Ultimately, the appeal was successful, overturning the Single Bench's decision and affirming the Customs Authorities' refusal to clear the goods for export. Case-Laws Customs Wed, 13 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236218