(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;] [Substituted by Finance Act, 2017 (Act No. 7 of 2017), dated 31.3.2017.](b)the export duty, penalties, rent, interest and other charges payable in respect of such goods have been paid; and(c)an order for clearance of such goods for exportation 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.] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]
