Clearance of warehoused goods for home consumption

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..... t, 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: 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 selection criteria: Provided further tha .....

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..... 3 As per provisions of Section 15 of the Customs Act, 1962 , the rate of duty and tariff value for clearance of the goods from a bonded warehouse shall be the rate of duty and tariff value on the date on which a Bill of Entry for home consumption is presented under Section 68 of the Customs Act, 1962 . The value of the goods is taken as the same as assessed on the into-bond Bill of Entry at .....

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