Question
What are the conditions on the basis of which the proper
officer may make an order permitting clearance of the goods for home consumption as provided under the Customs Act?Solution
Section 47. Clearance of goods for home consumption: (1) Where the proper officer is satisfied that any goods entered for home consumption are not prohibited goods and the importer has paid the import duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance of the goods for home consumption.
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