Customs Act, 1962
[Any warehoused goods may be cleared from the warehouse] for home consumption, if— (a) a bill of entry for home consumption in respect of such goods has been presented in the prescribed form; [ (b) the import duty, interest, fine and penalties payable in respect of such goods have been paid; and] (c) an order for clearance of such goods for home consumption has been made by the proper officer. [ [ 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: Provided further that] the owner of any warehoused goods may, at any time before an order for clearance of goods for home consumption has been made in respect of such goods, relinquish his title to the goods upon payment of *** penalties that may be payable in respect of the goods and upon such relinquishment, he shall not be liable to pay duty thereon:] [ [ Provided also that] the owner of any such warehoused goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force.] 69. Clearance of warehoused goods for [export].— (1) Any warehoused goods may be exported to a place outside India without payment of import duty if— [ (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;] [ (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 [export] has been made by the proper officer. [ 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.