Section 5
Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).
5. Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).
(2) The exporter of any goods, while presenting a shipping bill or bill of export, shall 1*** make and subscribe to a declaration as to the truth of its contents.
2 [(3) The exporter who presents a shipping bill or bill of export under this section shall ensure the following, namely:—
(a) the accuracy and completeness of the information given therein;
(b) the authenticity and validity of any document supporting it; and
(c) compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force.]
51 . Clearance of goods for exportation.—2 2 [(1)] Where the proper officer is satisfied that any goods entered for export are not prohibited goods and the exporter has paid the duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance and loading of the goods for exportation:
3 [ 4 [Provided that such order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria:
Provided further that] the Central Government may, by notification in the Official Gazette, permit certain class of exporters to make deferred payment of said duty or any charges in such manner as may be provided by rules.]
7 [(2) Where the exporter fails to pay the export duty, either in full or in part, under the proviso to subsection (1) by such due date as may be specified by rules, he shall pay interest on said duty not paid or short -paid till the date of its payment at such rate, not below five per cent and not exceeding thirty-six per cent per annum, as may be fixed by the Central Government, by notification in the Official Gazette.]
5 [CHAPTER VIIA
PAYMENTS THROUGH ELECTRONIC CASH LEDGER 6[AND ELECTRONIC DUTY CREDIT LEDGER]
51A. Payment of duty, interest, penalty, etc . — (1) Every deposit made towards duty, interest, penalty, fee or any other sum payable by a person under the provisions of this Act or under the Customs Tariff Act, 1975 (51 of 1975) or under any other law for the time being in force or the rules and regulations made thereunder, using authorised mode of payment shall, subject to such conditions and restrictions, be credited to the electronic cash ledger of such person, to be maintained in such manner, as may be prescribed.
(2) The amount available in the electronic cash ledger may be used for making any payment towards duty, interest, penalty, fees or any other sum payable under the provisions of this Act or under the Customs Tariff Act, 1975 (51 of 1975) or under any other law for the time being in force or the rules and regulations made thereunder in such manner and subject to such conditions and within such time as may be prescribed.
1. The words “at the foot thereof” omitted by Act 8 of 2011, s. 45 (w.e.f. 8-4-2011).
2. S . 51 renumbered as sub -section (1) thereof by Act 28 of 2016, s. 122 (w.e.f. 14-5-2016).
3. Ins. by s. 122, ibid. (w.e.f. 14-5-2016).
4. Subs. by Act 13 of 2018, s. 79, for “Provided that” (w.e.f. 28-3-2018).
5. Ins. by Act 13 of 2018, s. 80 (w.e.f. 28-3-2018).
6. Ins. by Act 12 of 2020, s. 111 (w.e.f. 27-3-2020).
(3) The balance in the electronic cash ledger, after payment of duty, interest, penalty, fee or any other amount payable, may be refunded in such manner as may be prescribed.
(4) Notwithstanding anything contained in this section, if the Board is satisfied that it is necessary or expedient so to do, it may, by notification, exempt the deposits made by such class of persons or with respect to such categories of goods, as may be specified in the notification, from all or any of the provisions of this section.]
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