Customs Act, 1962 — Chapter VI: Provisions Relating to Conveyances Carrying Imported or Exported Goods
40. Export goods not to be loaded unless duly passed by proper officer
The person-in-charge of a conveyance shall not permit loading at a customs station: (a) of export goods, other than baggage and mail bags, unless a shipping bill, bill of export, or bill of transhipment, duly passed by the proper officer, has been handed over to him by the exporter; (b) of baggage and mail bags, unless their export has been duly permitted by the proper officer.
