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.