Customs Act, 1962 › Chapter IX — Warehousing

Section 69. Clearance of warehoused goods for export

Customs Act, 1962

Bare Act

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 duty, fine and penalties payable in respect of such goods have been paid; and (c) an order for clearance of such goods for export has been made by the proper officer.

Provided that the order referred to in clause (c) may also be made electronically through the customs automated system on the basis of 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.

Judgments on Section 69

  • M/S Bisco Limited Through Its Managing… vs Commissioner Of Customs And Central Excise — Supreme Court of India, 20 Mar 2024. Goods kept outside a bonded warehouse but within the premises under a proper officer's permission under Section 64(d), which is never cancelled or revoked, are not 'improperly or unauthorisedly removed' under Sections…
  • Shm Shipcare P Ltd vs Mumbai-Air Cargo Import — CESTAT, 16 Feb 2024. Manufacture in a customs bonded warehouse under Sections 58 and 65 is a duty-deferment scheme: import duty on raw materials consumed in the final product is payable only on clearance of the final product under Section…
  • Union Of India & Ors vs Shakti Lpg Ltd. & Anr — Supreme Court of India, 18 Feb 2008. An importer whose warehousing period under Section 61(1)(b) has expired and who has surrendered the goods cannot invoke Board circulars to claim re-export under Section 69 once the goods have been put to auction under…
  • Glamstone Cosmetics Pvt. Ltd. Thr… vs The Union Of India And Ors — Bombay High Court, 9 Mar 2026. Goods importable only subject to statutory conditions (such as CDSCO registration for cosmetics) become prohibited goods under Section 11 read with Section 125 of the Customs Act when imported without compliance, and…
  • Veetech Infoline Private Limited vs The Additional Commissioner Of Customs — Karnataka High Court, 24 Nov 2025. A cryptic, non-speaking adjudication order that reiterates a previous order without application of mind or cogent reasons violates principles of natural justice, and such violation permits writ interference under…
  • 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…
  • Nuance Group (India) Pvt Ltd vs The Principal Commissioner Customs… — CESTAT, 10 Jan 2024. A duty-free shop/private bonded warehouse licensee who clears warehoused goods or fails to duly account for them in violation of the licence, bond and prescribed procedures is liable under Section 72 to pay the full…
  • Commissioner Of Customs, Ahmedabad vs Baroda Rayons Corporation Ltd — Gujarat High Court, 2 Jan 2023. If recourse to a Board circular, read in isolation, would have the effect of nullifying an adjudication confirming duty that has attained finality, such interpretation is necessarily bad in law.
  • Belapur vs Flemingo Airport Retail Pvt Ltd — CESTAT, 24 Oct 2019. Sale of goods by an airport outlet in the Security Hold Area of the international departure terminal to outgoing international passengers is an export under the Customs Act, 1962 — the seller is the 'exporter' under…
  • M/S Allied Fibres Ltrd vs Commissioner Of Customs (Import), Mumbai — CESTAT, 21 Aug 2014. Once the warehousing period under Section 61 expires, the goods are deemed improperly removed under Section 72(1)(b), cease to be 'warehoused goods', and the owner must pay duty leviable as on the date of expiry…