Page 40 - ELT_15th July 2020_Vol 373_Part 2

A46 EXCISE LAW TIMES [ Vol. 373

Sale on High Seas
Sale of goods on high seas for import into India may be made subject to
FTP or any other law in force, 1962.
Exports procedures
Free Exports : All goods may be exported without any restriction ex-
cept to the extent that such exports are regulated by ITC (HS) or any other provi-
sion of FTP or any other law for the time being in force. DGFT may, however,
specify through a public notice such terms and conditions according to which
any goods, not included in ITC (HS), may be exported without an Authorisation.
Third party exports : Third party exports (except Deemed Export) as
defined in Chapter 9 shall be allowed under FTP. In such cases, export docu-
ments such as shipping bill shall indicate name of both manufacturing export-
er/manufacturer and third party exporter(s). Bank Realization Certificate (BRC),
Export Order and Invoice should be in the name of third party exporter.
Exports of specific categories

(Export of Samples)
Export of Samples and Free of charge goods shall be governed by provi-
sions given in Para 2.66 of Handbook of Procedures.
Export of gifts
Goods including edible items, of value not exceeding ` 5,00,000/- in a li-
censing year, may be exported as a gift. However, items mentioned as restricted
for exports in ITC (HS) shall not be exported as a gift, without an Authorisation.
Export of passenger baggage
(b) Bona fide personal baggage may be exported either along with pas-
senger or, if unaccompanied, within one year before or after pas-
senger’s departure from India. However, items mentioned as re-
stricted in ITC (HS) shall require an Authorisation. Government of
India officials proceeding abroad on official postings shall, however,
be permitted to carry along with their personal baggage, food items
(free, restricted or prohibited) strictly for their personal consump-
tion. The provisions of the para shall be subject to Baggage Rules is-
sued under Customs Act, 1962.
(b) Samples of such items that are otherwise freely exportable under
FTP may also be exported as part of passenger baggage without an
Authorisation.
Import for export
(a) Goods imported, in accordance with FTP, may be exported in same
or substantially the same form without an Authorisation provided
that item to be imported or exported is not in the restricted for im-
port or export in ITC (HS).
(b) Goods, including capital goods (both new and second hand), may
be imported for export

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