Briefly discuss the provisions of section 69 of the Customs Act, 1962 relating to clearance of warehoused goods for export.

(a) Warehoused goods can be exported without payment of import duty in accordance with the provisions of section 69, for instance, ship stores, which are meant to be exported only; goods meant for re-export and goods supplied to duty free shops and the like. Section 69 provides that any warehoused goods may be exported to a place outside India without payment of import duty if: (a) a shipping bill or a bill of export or the form as prescribed under section 84 has been presented in respect of such goods; (b) the export duty, fine and penalties payable in respect of such goods have been paid; and (c) an order for clearance of such goods for export has been made by the proper officer. Order for clearance of warehoused goods for export may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria. In case Government of India is of the opinion that goods of any specified description are likely to be smuggled back into India, it may by notification in the Official Gazette, direct that such goods: (i) shall not be exported to any place outside India without payment of duty or (ii) be allowed to be so exported subject to such restrictions and conditions as may be specified in the notification.