Customs Act,1962
Act No : 52
Section :
Clearance of warehoused goods for home consumption.
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.