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    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?
    A If the goods are not prohibited goods Correct Answer Incorrect Answer
    B If the importer has paid the import duty Correct Answer Incorrect Answer
    C If the goods are of proper quantity Correct Answer Incorrect Answer
    D Both a and b Correct Answer Incorrect Answer
    E None of these Correct Answer Incorrect Answer

    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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