law: Custom Act, 1962 
  69.
  
  Clearance of Warehoused Goods for Exportation. – 
  (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 has been presented in respect of
  
  such goods in the prescribed form;
  (b) the export duty, penalties, rent, interest and other charges payable
  
  in respect of such goods have been paid; and
  (c) an order for clearance of such goods for exportation has been made
  
  by the proper officer.
  (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.