Section 77C
Release of goods from petroleum supply base
ActIn forceProvision 119 of 294
Section 77C
(1)
No goods which have undergone any process in the petroleum supply base may be released for home consumption or export without the prior approval of the Director General.
(2)
Subject to section 77E, if the goods referred to in subsection (1)
are released from the petroleum supply base for home consumption, the customs duty on such goods shall be calculated on the basis as if such goods had been imported.