Goods Must Physically Leave India for Export Clearance u/s 51; Examination Required Per Section 17(2.

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Full Text of the Document

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....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....