Clearance of warehoused goods: permits home consumption clearance once duties, interest and penalties are paid under amendment. The amendment rephrases the opening provision to treat warehoused goods as capable of clearance from the warehouse and substitutes clause (b) to require payment of import duty, interest, fine and penalties as a condition for clearance for home consumption; it also removes the phrase 'rent, interest, other charges and' from the first proviso.
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.
Clearance of warehoused goods: permits home consumption clearance once duties, interest and penalties are paid under amendment.
The amendment rephrases the opening provision to treat warehoused goods as capable of clearance from the warehouse and substitutes clause (b) to require payment of import duty, interest, fine and penalties as a condition for clearance for home consumption; it also removes the phrase "rent, interest, other charges and" from the first proviso.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.