https://www.taxtmi.com/caselaws?id=83709 Clearance of imported goods for home consumption under section 47 requires scrutiny of entry, classification, valuation, duty payment and licensing compliance. The proper officer's approval on the Bill of Entry is the quasi-judicial act that gives statutory finality to the clearance decision, while the Superintendent's out-of-charge endorsement is only a ministerial verification that the prescribed steps have been completed. For purposes of section 129D, the revisable order is therefore the Assistant Collector's approval under section 47, not the mechanical endorsement by the Superintendent. en-us Fri, 18 Feb 1994 00:00:00 +0530 Sat, 16 Jul 2011 11:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83709 Clearance of imported goods for home consumption under section 47 requires scrutiny of entry, classification, valuation, duty payment and licensing compliance. The proper officer's approval on the Bill of Entry is the quasi-judicial act that gives statutory finality to the clearance decision, while the Superintendent's out-of-charge endorsement is only a ministerial verification that the prescribed steps have been completed. For purposes of section 129D, the revisable order is therefore the Assistant Collector's approval under section 47, not the mechanical endorsement by the Superintendent. Case-Laws Customs Fri, 18 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83709