Section 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 transhipment, 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.