Warehoused goods clearance requires bill of entry, duty payment, and proper officer approval, with limited title relinquishment rights. Warehoused goods may be cleared for home consumption only on presentation of a bill of entry, payment of import duty, interest, fine and penalties, and an order of clearance by the proper officer. The clearance order may also be made electronically through the customs automated system on the basis of risk evaluation and appropriate selection criteria. Before such order, the owner may relinquish title on payment of payable penalties, but not where an offence appears to have been committed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Warehoused goods clearance requires bill of entry, duty payment, and proper officer approval, with limited title relinquishment rights.
Warehoused goods may be cleared for home consumption only on presentation of a bill of entry, payment of import duty, interest, fine and penalties, and an order of clearance by the proper officer. The clearance order may also be made electronically through the customs automated system on the basis of risk evaluation and appropriate selection criteria. Before such order, the owner may relinquish title on payment of payable penalties, but not where an offence appears to have been committed.
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