Customs Act, 1962 › Chapter VII — Clearance of imported goods and export goods

Section 50. Entry of goods for exportation

Customs Act, 1962

Bare Act

Clearance of export goods: Section 50. Entry of goods for exportation. —

(1) 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 manner as maybe prescribed:

Provided that the Principal Commissioner of Customs or Commissioner of Customs may, in cases where it is not feasible to make entry by presenting electronically 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

[Omitted] make and subscribe to a declaration as to the truth of its contents.

(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.

Judgments on Section 50

  • M/S. A.P.P. Enterprises vs The Commissioner Of Customs — Madras High Court, 29 Apr 2026. Consistent miscoding of export scheme codes and use of parallel invoices across numerous consignments amounts to wilful suppression within Section 28(4) — not a bonafide clerical mistake — and a DRI clean chit cannot…
  • Isgec Heavy Engineering Ltd vs Commissioner, Customs (Export)-New… — CESTAT, 16 Oct 2025. The FOB/transaction value of exported goods cannot be modified by any customs officer; re-determination under the Valuation Rules only fixes the assessable value, and drawback payable as a percentage of FOB must be…
  • Rajbir Singh vs Union Of India & Ors. — Delhi High Court, 8 Apr 2025. Where Rule 16 of the Duty Drawback Rules prescribes no period of limitation, the general three-year limitation cannot be presumed to apply by default, especially where there are strong suspicions of fraudulent availment…
  • Commissioner Of Customs Import 1 Zone 1 vs M/S Essar Bulk Terminal Salaya Limited — CESTAT, 3 Apr 2025. Alleged overvaluation without duty consequence cannot sustain confiscation under section 111(m) or penalties under sections 112/114AA, and the price of goods for export to a country other than India is expressly barred…
  • Seco Tools India (P) Ltd vs Commissioner Of Customs-Air Cargo… — CESTAT, 29 Sep 2022. A Board circular cannot curtail the amendatory power under section 149 of the Customs Act, 1962 by imposing time limits or restrictions not contemplated in the parent statute, so a request for conversion of shipping…
  • M/S.N.C.Alexender vs The Commissioner Of Customs — Madras High Court, 9 Jun 2022. Show cause notices and adjudication orders issued by DRI officers are valid because they are appointed as 'Officers of Customs' under Section 4 of the Customs Act, 1962, and Section 97 of the Finance Act, 2022…
  • Himalyani Gupta vs Commissioner Of Customs (Air Cargo… — CESTAT, 24 Aug 2026. Section 113 authorises confiscation of only 'export goods' (section 2(19)) — once goods are exported they cease to be export goods and become exported goods — so penalties under sections 114 and 114AA cannot stand…
  • Charan Singh Surjit Singh Gujral vs Union Of India And Ors — Bombay High Court, 15 Apr 2026. On a conjoint reading of Sections 54 and 56 of the CGST Act, the Department must process export IGST refunds in a time-bound manner and delayed refunds attract interest under Section 56, even where the Department claims…
  • Holoflex Ltd & Anr vs Union Of India & Ors — Delhi High Court, 23 Mar 2026. Failure to furnish a Bill of Export cannot, by itself, justify denial of EPCG export benefits where supplies to an SEZ unit satisfy the FTP definition of 'deemed export' and are otherwise proved by collateral evidence…
  • Bayer Crop Science Ltd vs Commissioner Of Customs-Nhava Sheva -… — CESTAT, 20 Jan 2026. Customs authorities cannot reclassify goods after export or deny/cancel MEIS scrips, since export benefits fall within the exclusive domain of the DGFT under the FTDR Act, 1992, exports attain finality under Section 51…
  • Vijay Ghanshyam Gadhiya Son Of Shri Ghanshyam Gadhiya vs Union Of India — Gujarat High Court, 20 Jan 2026. A person who, with knowledge, abets or facilitates the export of goods mis-declared in the shipping bill is liable to personal penalty under Section 114 of the Customs Act, and writ interference is unwarranted where a…
  • J M Baxi And Co vs Commissioner Of Customs-Nhava Sheva — CESTAT, 13 Dec 2024. Salvage equipment consigned to the master of a 'foreign going vessel' under salvage and used in her refloating constitutes 'stores' under section 88 of the Customs Act, 1962, and an agent such as a shipping agent is not…
  • Ms Puma Sports India Pvt Ltd vs Commissioner Of Customs-Mumbai Adj — CESTAT, 19 Aug 2024. An addition to assessable value under rule 10 of the Customs Valuation Rules, 2007 can stand only on a specific finding that the payment was a condition of sale of the imported goods, with the initial onus of…
  • Jindal Drugs P Ltd vs Commissioner Of Customs -Nhava Sheva -… — CESTAT, 15 Dec 2022. A request to amend a shipping bill under section 149 of the Customs Act, 1962 should be permitted unless established evidence exists that the goods were not in conformity with the details furnished in the shipping bill,…
  • Posco Maharashtra Steel Pvt Ltd vs The Commissioner Of Customs-Mumbai… — CESTAT, 7 Dec 2022. An amendment request under section 149, Customs Act, 1962, may be refused only for sufficient reason after notice and hearing; ascertainability of the facts at the time of export — not mere lapse of time under a…
  • Dinesh Bhabootmal Salecha vs Commissioner Of Customs Mumbai Import -… — CESTAT, 23 Jun 2022. Provisional release of seized goods under section 110A is an independent proceeding that must be allowed immediately upon seizure notwithstanding pendency of adjudication, and the security demanded must be…
  • M/S.Isha Exim vs The Commissioner Of Customs — Madras High Court, 1 Jul 2021. A Detention/Demurrage Waiver Certificate issued by Customs is merely an eligibility certificate for claiming the benefit of Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009, and does not by…
  • M/S.R.M.Trading vs The Principal Commissioner Of Customs — Madras High Court, 1 Jul 2021. A Detention Certificate issued by Customs under Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009 is merely an eligibility certificate — it does not by itself confer a right to refund of…
  • M/S.Sai Lakshmi Engineering vs The Principal Commissioner Of Customs — Madras High Court, 1 Jul 2021. A Customs Detention/Demurrage Waiver certificate under Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009 is binding on the Service Provider but is only an eligibility certificate, and…
  • The Supreme Industries Limited Through… vs The Central Board Of Indirect Taxes And… — Bombay High Court, 8 Mar 2021. In case of repugnancy between a validly made subordinate legislation and a private contract, the contract must yield; a detention cum demurrage waiver certificate issued under Regulation 10(1)(l) of the SCMTR, 2018…

All 25 judgments