The Customs 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 transshipment, 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.
