Section 50 - Entry of goods for exportation - Customs Act, 1962

SECTION 50. Entry of goods for exportation. - (1) The exporter of any goods shall make entry thereof by presenting 5 [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 6 [in such form and manner as may be prescribed.] 2 [Provided that the 4 [Principal Commissioner of Customs or] Commissioner of Customs may, in cases where it is not feasible to make entry by presenting 5 [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 3 [***] make and subscribe to a declaration as to the truth of its contents. 7 [(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.] ******************** Notes: 1. Inserted vide Finance Act, 2011 , w.e.f. 8-4-2011 2. Inserted vide Finance Act, 2011 , w.e.f. 8-4-2011 3. Omitted vide Finance Act, 2011 , w.e.f. 8-4-2011, before it was read as, at the foot thereof 4. Inserted vide THE FINANCE (No. 2) ACT, 2014 5. Substituted vide THE FINANCE ACT, 2018 , before it was read as, 1 [electronically] 6. Substituted vide THE FINANCE ACT, 2018 , before it was read as, in the prescribed form 7. Inserted vide THE FINANCE ACT, 2018