Clearance of warehoused goods for home consumption
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....^4[(b) the import duty, interest, fine and penalties payable in respect of such goods have been paid; and] (c) an order for clearance of such goods for home consumption has been made by the proper officer. ^1[^6[Provided that the order referred to in clause (c) may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selec....
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....rted vide Section 59 of the Finance Act, 2006 w.e.f. 18-04-2006 3. Substituted vide Section 132 of the Finance Act, 2016 w.e.f. 14-05-2016 before it was read as, "The importer of any warehoused goods may clear them" 4. Substituted vide Section 132 of the Finance Act, 2016 w.e.f. 14-05-2016 before it was read as, "(b) the....
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