Custom Act, 1962
40.
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 transhipment, 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.