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2013 (8) TMI 510 - HC - CustomsClearance of the Goods for exportation as per Section 51 - dispute was with respect to the goods presented for the purpose of clearance, physical verification of the goods as envisaged u/s 51 of the Customs Act - Held that:- The goods were not “examined” by the Customs Authorities - The examination of the goods had not taken place and there was no final clearance - Only endorsement was made subject to the examination of the goods - That could not be said to be authorizing the export after the lapse of the validity of the EARCs - the Customs Authorities were right in not clearing the goods for the purpose of export as the goods had not been examined exported within the validity period of the Export Authorization Registration Certifications - the validity of which stood expired and thereafter there could not have been any export made under those EARCs. The provisions of Sections 50 and 51 of the Act were determinative of time when the process of export commences and when the goods were loaded into the ship after clearance by the proper officer - they must be treated as having been exported so far as the exporter was concerned. The clearance had to be made after goods were physically verified as provided in Customs Manual Chapter 3(II) 40 to 245 - The goods did not go outside the territory of India, it could not be said that there could have been any export of the goods before examination and testing of the goods as provided in Section 17(2) of the Act - Thus export was not complete by presentation of paper of bill of export - The procedures prescribed make it clear that examination of the goods was sine qua non for the clearance of the goods – Decided in favor of revenue.
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