Customs Act 1962

Special provisions regarding baggage, goods imported or exported by Post or Courier, and stores

Section 86. Transit and transhipment of stores

(1) Any stores imported in a vessel or aircraft may, without payment of duty, remain on board such vessel or aircraft while it is in India .

(2) Any stores imported in a vessel or aircraft may, with the permission of the proper officer , be transferred to any vessel or aircraft as stores for consumption therein as provided in section 87 or section 90.