Amendment of section 69
64. In section 69 of the Customs Act, in sub-section (1), for clause (a), the following clause shall be substituted, namely:—
“(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.”.
Notes on Clauses:
Clause 64 proposes to substitute clause (a) of sub-section (1) of section 69 to provide that any warehoused goods may be exported to a place outside India without payment of import duty if a shipping bill or bill of export in prescribed form or label or declaration accompanying the goods as referred to in section 82 has been presented in respect of such goods.
