Custom Act, 1962

68. Clearance of Warehoused Goods for Home Consumption.

The importer of any warehoused goods may clear them for home consumption, if –

(a) a bill of entry for home consumption in respect of such goods has been presented in the prescribed form;

(b) the import duty leviable on such goods and all penalties, rent, interest and other charges payable in respect of such goods have been paid; and

(c) an order for clearance of such goods for home consumption has been made by the proper officer.