Clearance of goods for exportation [Section 51]:
After the shipping bill is filed, they are presented for the customs appraisal. Here also there are two parts namely, scrutinising assessment and physical check of assessment. Since the export regulations are not strict and rigid, these procedures are very simple. After the customs officer is satisfied that the goods are not prohibited and the exporter has paid the duty, he makes the order for shipment on the duplicate copy of the shipping bill. This is known as “Let Export” orders.