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The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter XI

WAREHOUSING

Clearance of bonded goods for home-consumption
104. Any owner 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, interest and other charges payable in respect of such goods 1[:
 
 
 
 
Provided that necessary permission will have to be taken from 2[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 3[Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board].]

  • 1
    The colon (:) was substituted for the full-stop (.) and the proviso was added thereafter by section 28 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 2
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 31 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
  • 3
    The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 31 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)
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