Clearance of warehoused goods for export
105. Any owner of warehoused goods may, at any time within the period of their warehousing under section 98, clear such goods for export out of Bangladesh on payment of all rent, penalties, interest and other charges payable as aforesaid but without paying any import duty thereon:
Provided that, if the Government is of the opinion that warehoused goods of any specified description are likely to be smuggled back into Bangladesh, it may, by notification in the official Gazette, direct that such goods shall not be exported to any place outside Bangladesh without payment of duty or allow them to be exported subject to such restrictions and conditions as may be specified in the notification.
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