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Section50
The Customs Act, 1962

Entry of goods for exportation

In force From 01 Feb 1963 Act 52 of 1962 As on 15 Oct 2026

Act 52 of 1962 Ministry Finance Enacted 13 Dec 1962 In force 01 Feb 1963 Cited by 5 provisions Instruments 10

Section 50 of the Customs Act, 1962 deals with entry of goods for exportation. The exporter of any goods shall make entry thereof by presenting [electronically] [on the customs automated system] to the proper officer in the case of goods to be exported in a vessel or aircraft, a shipping bill, and in the case of goods to be exported by land, a bill of export [in such form and The Act came into force on 01 Feb 1963.

(1) The exporter of any goods shall make entry thereof by presenting 1[electronically] 2[on the customs automated system] to the proper officer in the case of goods to be exported in a vessel or aircraft, a shipping bill, and in the case of goods to be exported by land, a bill of export 3[in such form and manner as may be prescribed].

1[Provided that the 4[Principal Commissioner of Customs or Commissioner of Customs] may, in cases cases where it is not feasible to make entry by presenting electronically 2[on the customs automated system] , allow an entry to be presented in any other manner.]

(2) The exporter of any goods, while presenting a shipping bill or bill of export, shall 5*** make and subscribe to a declaration as to the truth of its contents.

2[(3) The exporter who presents a shipping bill or bill of export under this section shall ensure the following, namely:--

(a) the accuracy and completeness of the information given therein;

(b) the authenticity and validity of any document supporting it; and

(c) compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force.]

Section 50, The Customs Act, 1962 (Act 52 of 1962).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 5

  1. s. 2 Definitions
  2. s. 14 Valuation of goods
  3. s. 16 Date for determination of rate of duty and tariff valuation of export goods
  4. s. 17 Assessment of duty
  5. s. 18 Provisional assessment of duty

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

  1. Cargill India P. LTD vs Commr. of Customs, Vishakhapatnam

    Supreme Court of India 27 Oct 2015 Persuasive (Other High Court) - Binding on Parties Reportable

    Court's Decision & Legal Precedent

    When an exporter files free shipping bills for export goods and subsequently seeks to claim duty drawback, while the exporter cannot invoke 'reasons beyond control' under Rule 12(1)(a) merely on the ground of lack of legal awareness, the Board's Circular No. 04/2004 dated 16.01.2004 empowers the Commissioner to examine and consider individual requests for drawback on merits and facts without requiring formal conversion of the bills, provided the claim pertains to All Industry Rates of drawback (not brand rates). Physical examination of goods is not a precondition for granting such drawback claims, as the Customs Act only requires that export goods be cleared after satisfying that they are not prohibited and any applicable duty is paid. For non-dutiable export goods, the absence of physical examination does not bar drawback claims.

    On this section: Section 50 requires exporters to make entry of goods by presenting a shipping bill to the proper officer. Court relied on this to establish the procedural framework for export documentation.

    Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.

Judgments citing this section

These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.

  1. Supreme Court of India 07 Nov 2024 SCIN010095802021

    … However, after 08.04.2011, Bill(s) of Entry (in the case of import) or Shipping Bill(s) (in the case of export) are to be self assessed by an importer or an exporter under Sections 46 and 50 of the Customs Act, 1962 respectively. The changes are shown in bold in the above Table. 209. A "proper officer" has to merely verify the entries made in the Bill(s) of Entry under Section 46 (in case of import) or Shipping Bill(s) under Section 50 (in case of export). The "Proper Officer" may examine or test …

    Read this order on eCourtsIndia

Made under this section, and citing it

9 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

Another 1 instrument names this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 50

What have the courts held on Section 50 of the Customs Act?

Cargill India P. LTD vs Commr. of Customs, Vishakhapatnam (27 Oct 2015) is the leading judgment on this section among those set out below: Section 50 requires exporters to make entry of goods by presenting a shipping bill to the proper officer. Court relied on this to establish the procedural framework for export documentation.

How do I find court cases under Section 50 of the Customs Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 50, section 50 Customs Act 1962, section 50 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Cargill India P. LTD vs Commr. of Customs, Vishakhapatnam (27 Oct 2015).

What should I read with Section 50 of the Customs Act, and has it changed?

5 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 9: most recently Notification No.25/2019-Cus(NT), dated 25.3.2019 (2019), then Notification No.60/2017-Cus(NT), Dated 29.6.2017 (2017), and 7 more.

When did Section 50 of the Customs Act come into force?

Section 50 of the Customs Act, cited as Customs Act 1962 50, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.