Section 104: Clearance of bonded goods for home-consumption

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104. Clearance of bonded goods for home-consumption.- Any owner 18[or a manufacturer-cum-exporter duly authorized by such owner in respect] of warehoused goods may, at any time within the period of their warehousing under section 98, clear such goods for home-consumption by paying- (a) the duty assessed on such goods under the provisions of this Act; and (b) all rent, penalties, 19[surcharge] and other charges payable in respect of such goods 20[:] 21[Provided that in case of manufacturer-cum-exporter duly qualified for claiming exemption under any notification issued under this Act, the ex-bonding of goods under this section shall be without payment of duties and taxes.]

Effective date: 1969-03-03

Related sections

Section 103: Goods on arrival at customs-station of destination to be subject to same laws as goods on first importation Section 105: Clearance of warehoused goods for export Section 102: Remover may enter into a general bond Section 106: Clearance of warehoused goods for export as provisions, on a conveyance proceeding to foreign destination Section 101: Transmission of account of goods to officers at warehousing station of destination Section 107: Application for clearance of goods

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