"Removal" vs. "Clearance": Distinct Terms u/s 47 of Customs Act, No Violation of Section 111(j.

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....The “removal” and “clearance” cannot be equated to clear the goods for home consumption under Section 47 of the Customs Act. The permissions to clear the goods would not be in violation of Section 111(j), which is applicable to “removals” and not to the “clearance”. - HC....