Customs Act,1962
Act No : 52
Section :
Transhipment of goods without payment of duty.
54.Transhipment of goods without payment of duty. (1) Where any goods imported into a customs port or customs airport are intended for transhipment, a bill of transhipment shall be presented to the proper officer in the prescribed form. (2) Subject to the provisions of section 11-- (a) where any goods imported into a customs port are mentioned in the import manifest as for transhipment to any port outside India, or (b) where any goods imported into a customs airport are mentioned in the import manifest as for transhipment to any airport outside India, such goods may be allowed to be so transhipped without payment of duty. (3) Where any goods imported into a customs port or a customs airport are mentioned in the import manifest as for transhipment- (a) to any major port as defined in the Indian Ports Act, 1908 (15 of 1908), or the customs airport at Bombay, Calcutta, Delhi or Madras, or any other customs port or customs airport which the Board may, by notification in the Official Gazette, specify in this behalf, or 1199 (b) to any other customs port or customs airport, and the proper officer is satisfied that the goods are bona fide intended for transhipment to such customs port or airport, the proper officer may allow the goods to be transhipped, without payment of duty, subject to such conditions as may be prescribed for the due arrival of such goods at the customs port or customs airport to which transhipment is allowed.
