Customs Act, 1962 — Chapter IX: Warehousing
68. Clearance of warehoused goods for home consumption
The importer of warehoused goods may clear them for home consumption if: (a) a bill of entry for home consumption has been presented in the prescribed form; (b) the import duty, and all penalties, rent, interest and other charges payable, have been paid; and (c) the proper officer has ordered clearance for home consumption. Proviso: the importer of goods, having relinquished title, may be permitted to clear them for warehousing-related exit only on payment of penalties/charges as prescribed, in cases specified by rules.
