yance has answered the questions put to him under
section 38;
(b) the provisions of section 41 have been complied with;
(c) the shipping bills or bills of export, the bills of transhipment, if any, and such other
documents as the proper officer may require have been delivered to him;
1. Proviso omitted by Act of 23 of 2004, s. 66 (w.e.f. 10-9-2004).
2. Ins. by Act 17 of 2013, s. 71 (w.e.f. 10-5-2013).
3. Subs. by Act 25 of 2014, s. 78, for ―Commissioner of Customs‖ (w.e.f. 6-8-2014).
4. Subs. by Act 13 of 2018, s. 56, for ―export manifest‖ (w.e.f. 28-3-2018).
5. Ins. by Act 7 of 2017, s. 99 (w.e.f. 31-3-2017).
49
(d) all duties leviable on any stores consumed in such conveyance, and all charges and penalties
due in respect of such conveyance or from the person-in-charge thereof have been paid or the
payment secured by such guarantee or deposit of such amount as the proper officer may direct;
(e) the person-in-charge of the conveyance has satisfied the proper officer that no penalty
is leviable on him under section 116 or the payment of any penalty that may be levied upon him
under that section has been secured by such guarantee or deposit of such amount as the proper officer
may direct;
(f) in any case where any export goods have been loaded without payment of export duty or in
contravention of any provision of this Act or any other law for the time being in force relating to
export of goods,—
(i) such goods have been unloaded, or
(ii) where the 1
[Assistant Commissioner of Customs or Deputy Commissioner of Customs] is
satisfied that it is not practicable to unload such goods, the person-in-charge of the conveyance
has given an undertaking, secured by such guarantee or deposit of such amount as the proper
officer may direct, for bringing back the goods to India.
43. Exemption of certain classes of conveyances from certain provisions of this Chapter.—
(1) The provisions of sections 30, 41 and 42 shall not apply to a vehicle which carries no goods other than
the luggage of its occupants.
(2) The Central Government may, by notification in the Official Gazette, exempt the following
classes of conveyances from all or any of the provisions of this Chapter—
(a) conveyances belonging to the Government or any foreign Government;
(b) vessels and aircraft which temporarily enter India by reason of any emergency.