Section Text
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
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).