Customs Act, 1962 › Chapter VI — Provisions relating to conveyances carrying imported or exported goods

Section 40. Export goods not to be loaded unless duly passed by proper officer

Customs Act, 1962

Bare Act

Export goods not to be loaded unless duly passed by proper officer. — The person-in-charge of a conveyance shall not permit the loading at a customs station-

(a) of export goods, other than baggage and mail bags, unless a shipping bill or bill of export or a bill of transhipment, as the case may be, duly passed by the proper officer, has been handed over to him by the exporter;

(b) of baggage and mail bags, unless their export has been duly permitted by the proper officer.

Judgments on Section 40

  • M/S.Unik Traders vs The Additional Commissioner Of Customs — Madras High Court, 29 Nov 2021. Investigation and assessment are distinct functions: the DRI may only gather and pass on intelligence, while the 'proper officer' under Section 2(34) read with Notification No.40/2012-Cus (N.T.) alone may assess Bills…
  • Warner Bros. Entertainment Inc. vs Mr. Santosh V.G. — Delhi High Court, 13 Apr 2009. Hiring or renting in India copies of a cinematograph film authorized for sale or rental only in a territory outside India, without the copyright owner's authorization, infringes copyright under Section 51(b)(iv) of the…