case of exports taking place through Customs manual ports, every exporter of goods or software in physical form or through any other form, either directly
Development Commissioner of the Special Economic Zones, Electronic Hardware Technology Parks, Software Technology Parks or Free Trade Zones to be re-exported, namely: (1) imported ... Commissioner of Special Economic Zones/ concerned Assistant Commissioner or Deputy Commissioner of Customs (h) replacement goods exported free of charge in accordance with the provisions
Services) Regulations, 2015
7. Evidence in support of declaration.
- The Commissioner of Customs or the postal authority or the official of Department of Electronics ... export value of the goods or software; or (2) where the full export value of the goods or software is not ascertainable at the time
duplicate to the Commissioner of Customs. (ii) After duly verifying and authenticating the declaration form, the Commissioner of Customs shall forward the original declaration form ... declaration in Form SOFTEX in respect of export of computer software and audio/ video/ television software shall be submitted in triplicate to the designated official
