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Customs Act 1962
Goods in Transit
Section 53. Transit of certain goods without payment of duty
1[Subject to the provisions of
section
11, where any
goods
imported in a
conveyance
and mentioned in the
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.]
[helldodold[Subject to the provisions of section 11, any goods imported in a conveyance and mentioned in the import manifest or the import report, as the case may be, as for transit in the same conveyance to any place outside India or any customs station may be allowed to be so transited without payment of duty]helldod]
1. Substituted Vide Section 120 of the Finance Bill 2016
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