Clearance for exportation

No amendment under section 205, Customs Act, 1969 is allowed in the columns of the value, quantity and description after removal of goods from the customs area for home consumption, after passing of valid assessment/clearance order under Ss. 80 & 83, Customs Act, 1969 and Rr. 438 & 442 of Customs Rules, 2001 or after shipment of the exported goods, through goods declaration for export transmitted under S.130, Customs Act, 1969 and R. 444, Customs Rules, 2001, after completion of codal formalities defined in S.131, Customs Act, 1969 and R.450, Customs Rules, 2001 or where Customs Reference Number is allotted to the goods declaration electronically

Cap has been laid on the importer/exporter for obtaining amendment after out of charge of the goods declaration in case of import or shipped in full in case of goods declaration for export or post filing of goods declaration

Phrase "assessed for duty" lays restriction on the officials of Customs not to amend themselves the contents of goods declaration after clearance under Ss. 83 and 130, Customs Act, 1969 and Rr. 442 & 450, Customs Rules, 2001, on the strength of valid assessment orders for levy of duty and taxes under Ss.80 and 131, Customs Act, 1969 and Rr. 438 & 442, Customs Rules, 2001 by appropriate authority defined in S.2(a), in exercise of powers vested upon him through SRO No.371(I)/2002, dated 15.06.2002

Procedure of filing of goods declaration for all kinds of imports and exports was the foundation pillar of Customs Act, 1969

Importance of said procedure was so vital that same had been made part of substantive law that is S.131 of Customs Act, 1969 and such was not any routine procedure which was made under rules/subordinate legislation

Legislature had intended that in case any import or export was made without filing of goods declaration, the same would constitute "smuggling" in terms of S.2(s) of Customs Act, 1969

If such procedure of filing of goods declaration was allowed to be done away with as merely being a procedure, it would tantamount to encourage further violation of law and even smuggling.

If it was considered that Department was empowered to reassess Goods Declaration after shipment in terms of R.450(2) of Customs Rules, 2001, it would render S. 131(c) of Customs Act, 1969 redundant

Section 131(c) of Customs Act, 1969 had to prevail over R.450(2) of Customs Rules, 2001.

Owner of any goods to be exported had to make a Goods Declaration for export under S. 131(a)(1) of Customs Act, 1969 and transmit it online in terms of R. 444 of Customs Rules, 2001

Principles.