Customs Act, 1962 — Chapter IX: Warehousing
69. Clearance of warehoused goods for export
- Warehoused goods may be exported to a place outside India without payment of import duty if: (a) a shipping bill or bill of export has been presented in the prescribed form; (b) export duty and all penalties, rent, interest and other charges payable have been paid; and (c) the proper officer has ordered clearance for exportation.
- Notwithstanding sub-section (1), if the Central Government considers that warehoused goods of a specified description are likely to be smuggled back into India, it may, by notification, direct that such goods shall not be exported without payment of duty, or may be exported only subject to specified restrictions and conditions.
