Section 68: Clearance of warehoused goods for home consumption.

The Customs Act, 1962Central Act · Act 52 of 1962

[Any warehoused goods may be cleared from the warehouse] for home consumption, if--

(a) a bill of entry for home consumption in respect of such goods has been presented in the prescribed form;

[(b) the import duty, interest, fine and penalties payable in respect of such goods have been paid; and]

[ [Provided that the order referred to in clause (c) may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria:

Provided further that] the owner of any warehoused goods may, at any time before an order for clearance of goods for home consumption has been made in respect of such goods, relinquish his title to the goods upon payment of *** penalties that may be payable in respect of the goods and upon such relinquishment, he shall not be liable to pay duty thereon:]

[[Provided also that] the owner of any such warehoused goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force.]

Where this provision sits

Act	The Customs Act, 1962
Section	68
Marginal note	Clearance of warehoused goods for home consumption.
Jurisdiction	Central
Status	In force as published by the source
Judgments citing it	3

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, Act 28 of 2016. . Subs. by Act 28 of 2016, s. 132, for "The importer of any warehoused goods may clear them" (w.e.f. 14-5-2016).
substituted. . Subs. by s. 132, ibid., for clause (b) (w.e.f. 14-5-2016).
inserted, Act 32 of 2003. . Ins. by Act 32 of 2003, s. 114 (w.e.f. 14-5-2003).
substituted, Act 13 of 2018. . Subs. by Act 13 of 2018, s. 83, for "Provided that" (w.e.f. 28-3-2018).
omitted, Act 28 of 2016. . The words "rent, interest, other charges and" omitted by Act 28 of 2016, s. 132 (w.e.f. 14-5-2016).
inserted, Act 21 of 2006. . Ins. by Act 21 of 2006, s. 59 (w.e.f. 18-4-2006).
substituted, Act 13 of 2018. . Subs. by Act 13 of 2018, s. 83, for "Provided further that" (w.e.f. 28-3-2018).

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