Lawgist69Clearance of warehoused goods for export
69. Clearance of warehoused goods for 1[export].--(1) Any warehoused goods may be exported to a place outside India without payment of import duty if--
2[(a) a shipping bill or a bill of export or the form as prescribed under section 84 has been presented in respect of such goods;]
3[(b) the export duty, fine and penalties payable in respect of such goods have been paid; and]
(c) an order for clearance of such goods for 1[export] has been made by the proper officer.
4[Provided that the order referred to in clause (c) may also be made electronically through the customs automated system on the basis or risk evaluation through appropriate selection criteria.]
(2) Notwithstanding anything contained in sub-section (1), if the Central Government is of opinion that warehoused goods of any specified description are likely to be smuggled back into India, it may, by notification in the Official Gazette, direct that such goods shall not be exported to any place outside India without payment of duty or may be allowed to be so exported subject to such restrictions and conditions as may be specified in the notification
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1. Subs. by Act 28 of 2016, s. 133, for "exportation" (w.e.f. 14-5-2016).
2. Subs. by Act 7 of 2017, s. 103, for clause (a) (w.e.f. 31-3-2017).
3. Subs. by Act 28 of 2016, s. 133, for clause (b) (w.e.f. 14-5-2016).
4. The proviso ins. by Act 13 of 2018, s. 84 (w.e.f. 28-3-2018).
- 57 Licensing of public warehouses
- 58 Licensing of private warehouses
- 58A Licensing of special warehouses
- 58B Cancellation of licence
- 59 Warehousing bond
- 59A [Omitted.]
- 60 Permission for removal of goods for deposit in warehouse
- 61 Period for which goods may remain warehoused
- 62 [Omitted.]
- 63 [Omitted.]
- 64 Owner’s right to deal with warehoused goods
- 65 Manufacture and other operations in relation to goods in a warehouse
- 66 Power to exempt imported materials used in the manufacture of goods in warehouse
- 67 Removal of goods from one warehouse to another
- 68 Clearance of warehoused goods for home consumption
- 69 Clearance of warehoused goods for export
- 70 Allowance in case of volatile goods
- 71 Goods not to be taken out of warehouse except as provided by this Act
- 72 Goods improperly removed from warehouse, etc
- 73 Cancellation and return of warehousing bond
- 73A Custody and removal of warehoused goods
