law: Custom Act, 1962 
  68.
  
  Clearance of Warehoused Goods for Home Consumption. 
  The
  
  importer of any warehoused goods may clear them 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 leviable on such goods and all
  
  penalties, rent, interest and other charges payable in respect of such goods
  
  have been paid; and
  (c)
  
  an order for clearance of such goods for home consumption has been made by the
  
  proper officer.