Lawgist53Transit of certain goods without payment of duty
1[ 2[53. Transit of certain goods without payment of duty.--Subject to the provisions of section 11, where any goods imported in a conveyance and mentioned in the 3[arrival manifest or import manifest] or the import report, as the case may be, as for transit in the same conveyance to any place outside India or to any customs station, the proper officer may allow the goods and the conveyance to transit without payment of duty, subject to such conditions, as may be prescribed.]
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1. Subs. by Act 21 of 1998, s. 101, for section 53 to 55 (w.e.f. 1-8-1998).
2. Subs. by Act 28 of 2016, s. 123, for section 53 (w.e.f. 14-5-2016).
3. Subs. by Act 13 of 2018, s. 56, for "import manifest" (w.e.f. 28-3-2018).
- 52 Chapter not to apply to baggage, postal articles and stores
- 53 Transit of certain goods without payment of duty
- 54 Transhipment of certain goods without payment of duty
- 55 Liability of duty on goods transited under section 53 or transhipped under section 54
- 56 Transport of certain classes of goods subject to prescribed conditions
