¹[104.  Any owner of warehoused goods may, at any time within the period of their warehousing under section 98, subject to submission of an ex-bond bill of entry in such form and manner and containing such particulars as the Board may direct, to the Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board, 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, interest and other charges payable in respect of such goods:

Provided that necessary permission shall be taken from Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board fifteen days in advance in case of special bonded warehouse for special purposes to be determined by the Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board.]