Clearance of warehoused goods for export
Section 69 of the Customs Act, 1962 deals with clearance of warehoused goods for export. 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 good The Act came into force on 01 Feb 1963.
69. Clearance of warehoused goods for 1[export].--(1) Any warehoused goods may be exported to a place outside India without payment of import duty if--
2[(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;]
3[(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 1[export] has been made by the proper officer.
4[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
Section 69, 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.
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.
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… It was then urged that the goods in question were kept for warehousing and a declaration was given by the appellants that the said goods would be exported to foreigngoing vessels as ship stores in terms of Section 88 of the Customs Act. The appellants have adverted to Sections 69, 85 and 88 of the Customs Act to contend that the stated goods could be exported to a place outside India without payment of import duty and until import duty was paid, the import thereof cannot be said to be complete. Reliance was then placed on the decision in Indian Tourist Development Corporation Limited vs. …
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… The capital goods can be cleared for home consumption as per Section 68 read with Section 61 of the Customs Act on payment of applicable duty without interest. The capital goods can also be exported after use, without payment of duty as per Section 69 of the Customs Act. The duty deferment is without any time limitation. 9. Would any customs duty be payable on the goods manufactured in the bonded premises using the imported capital goods (on which duty has been deferred) and sold into the domestic tariff area? Response : The payment of duty on the …
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… The capital goods can be cleared for home consumption as per Section 68 read with Section 61 of the Customs Act on payment of applicable duty without interest. The capital goods can also be exported after use, without payment of duty as per Section 69 of the Customs Act. The duty deferment is without any time limitation. 9. Would any customs duty be payable on the goods manufactured in the bonded premises using the imported capital goods (on which duty has been deferred) and sold into the domestic tariff area? Response : The payment of duty on the …
Made under this section, and citing it
1 instrument states 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 4 instruments name this provision in its title or its text without being made under it.
- Special Warehouse (Custody and Handling of Goods) Regulations, 2016Regulation 2016
- Warehouse (Custody and Handling of Goods) Regulations, 2016 Notification No. 68 /2016- Customs (N.T.) Dated 14th May, 2016Regulation 2016
- Warehouse (Custody and Handling of Goods) Regulations, 2016 Notification No. 68 /2016- Customs (N.T.) Dated 14th May, 2016Regulation 2016
- HSN 1996 - Amendment to the First Schedule to the Customs Tariff Act, 1975.- Circular No.116/1995-Customs, dated 16.11.1995Circular 1995
Questions about Section 69
What does Section 69 of the Customs Act deal with?
Section 69 of the Customs Act is headed "Clearance of warehoused goods for export". 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 dut
How do I find court cases under Section 69 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 69, section 69 Customs Act 1962, section 69 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 69 of the Customs Act, and has it changed?
Its own text turns on section 84 (Regulations regarding goods imported or to be exported by post or courier), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there is one: most recently Warehoused Goods (Removal) Regulations, 2016. Notification No. 67/2016- Customs (N.T.) dated 14th May, 2016 (2016).
When did Section 69 of the Customs Act come into force?
Section 69 of the Customs Act, cited as Customs Act 1962 69, 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
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
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 14 Oct 2026. This page is not a substitute for legal advice.