Warehoused goods clearance requires bill of entry, full payment, and proper officer approval before home consumption release. Warehoused goods may be cleared for home consumption only after a bill of entry is filed, the import duty, interest, fine and penalties payable are paid, and the proper officer makes an order for clearance. The clearance order may also be made electronically through the customs automated system on risk evaluation and appropriate selection criteria. Before such an order, the owner may relinquish title to the goods on payment of payable penalties and is then not liable to pay duty, but this option is not available where an offence appears to have been committed under the Customs Act or any other law.