Section 40 of The Customs Act 1962-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 transshipment, 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.
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