Section Text
1[(1)] Where the proper officer is satisfied that any goods
goods entered for export are not prohibited goods and the exporter has paid the duty, if any, assessed
thereon and any charges payable under this Act in respect of the same, the proper officer may make an
order permitting clearance and loading of the goods for exportation:
2[3[Provided that such order may also be made electronically through the customs automated system
system on the basis of risk evaluation through appropriate selection criteria:
Provided further that] the Central Government may, by notification in the Official Gazette, permit
certain class of exporters to make deferred payment of said duty or any charges in such manner as may be
provided by rules.]
2[(2) Where the exporter fails to pay the export duty, either in full or in part, under the proviso to
sub-section (1) by such due date as may be specified by rules, he shall pay interest on said duty not paid or short-paid till the date of its payment at such rate, not below five per cent and not exceeding thirty-six
per cent per annum, as may be fixed by the Central Government, by notification in the Official Gazette.]
1. Section 51 renumbered as sub-section (1) thereof by Act 28 of 2016, s. 122, (w.e.f. 14-5-2016).
2. Ins. by s. 122, ibid, (w.e.f. 14-5-2016).
3. Subs. by Act 13 of 2018, s. 79, for "Provided that" (w.e.f. 28-3-2018).