Production of certificate under section 420

Production of certificate under section 420.

229. 1 [***] Any person leaving India shall, at the request of any Customs Officer, produce to him for examination, the tax clearance certificate or the exemption certificate, as the case may be.

1. As corrected by Corrigendum G.S.R. 286(E) [No. 64/2026/F. No. 370142/41/2025-TPL], dated 16-4-2026, w.e.f. 16-4-2026 .