Customs Act,1962

Act No : 52

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Section : Entry, etc., of transitted or transhipped goods on arrival at customsport or customs airport.

55.Entry, etc., of transitted or transhipped goods on arrival at customs port or customs airport. Where any goods are allowed to be transitted under section 53 or transhipped under sub-section (3) of section 54 to any customs port or customs airport, they shall, on their arrival at such port or airport, be liable to duty and shall be entered in like manner as goods are entered on the first importation thereof and the provisions of this Act and any rules and regulations shall, so far as may be, apply in relation to such goods.

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