Section 40 of the Customs Act, 1962 – Export goods not to be loaded unless duly passed by proper officer

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Section 40: Export goods not to be loaded unless duly passed by proper officer

The person-in-charge of a conveyance shall not permit the loading at a customs station–

  • (a) of export goods, other than baggage and mail bags, unless a shipping bill or bill of export or a bill of transhipment, as the case may be, duly passed by the proper officer, has been handed over to him by the exporter;
  • (b) of baggage and mail bags, unless their export has been duly permitted by the proper officer.

Source: official text of The Customs Act, 1962 as published on India Code (PDF). All sections of the Customs Act, 1962.

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  4. Article 109 of Indian Constitution