Clearance of warehoused goods for export

SECTION 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 ⁴[export] has been made by the proper officer.

⁵[Provided that the order referred to in clause (c) may also be made electronically through the customs automated system on the basis of 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.

Note :-

1. Substituted (w.e.f. 14-5-2016) by section 133(i) of the Finance Act, 2016 (28 of 2016), for "exportation".

2. Substituted by section 103 of the Finance Act, 2017 for clause (a). Earlier clause (a) was substituted (w.e.f. 10-5-2013) by section 74 of the Act 17 of 2013. Clause (a), before substitution, stood as under:

"(a) a shipping bill or a bill of export in the prescribed form or a label or declaration accompanying the goods as referred to in section 82 has been presented in respect of such goods;".

3. Substituted (w.e.f. 14-5-2016) by section 133(ii)(A) of the Finance Act, 2016 (28 of 2016), for clause (b). Clause (b), before substitution, stood as under:

"(b) the export duty, penalties, rent, interest and other charges payable in respect of such goods have been paid; and".

4. Substituted (w.e.f. 14-5-2016) by section 133(ii)(B) of the Finance Act, 2016 (28 of 2016) for "exportation".

5. Inserted by section 84 (w.e.f. 29-3-2018) of Finance Act, 2018 (13 of 2018).