Section 85
Declaration of non-dutiable goods exported by rail
ActIn forceProvision 133 of 295
Section 85
When any goods which are not dutiable on export are exported by rail the exporter thereof shall make personally or by his agent to the
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proper officer of customs at the prescribed place of export a declaration, in the form and manner as determined by the Director
General, and until such a declaration has been made such goods shall not be released for export.