https://www.taxtmi.com/highlights?id=13978 Clearance of the Goods for exportation as per Section 51 - The goods did not go outside the territory of India, it could not be said that there could have been any export of the goods before examination and testing of the goods as provided in Section 17(2) of the Act - The procedures prescribed make it clear that examination of the goods was sine qua non for the clearance of the goods - HC en-us Mon, 19 Aug 2013 10:10:56 +0530 Mon, 19 Aug 2013 10:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13978 Clearance of the Goods for exportation as per Section 51 - The goods did not go outside the territory of India, it could not be said that there could have been any export of the goods before examination and testing of the goods as provided in Section 17(2) of the Act - The procedures prescribed make it clear that examination of the goods was sine qua non for the clearance of the goods - HC Highlights Customs Mon, 19 Aug 2013 10:10:56 +0530 https://www.taxtmi.com/highlights?id=13978