52. Chapter not to apply to baggage, postal articles and stores.—The provisions of this Chapter
shall not apply to (a) baggage, (b) goods imported by post, and (c) stores.
2
[
3
[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 4
[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.]
54. Transhipment of certain goods without payment of duty.—(1) Where any goods imported
into a customs station are intended for transhipment, a bill of transhipment shall be presented to the
proper officer in 5
[such form and manner as may be prescribed]:
6
[Provided that where the goods are being transhipped under an international treaty or bilateral
agreement between the Government of India and Government of a foreign country, a declaration
for transhipment instead of a bill of transhipment shall be presented to the proper officer in 5
[such form
and manner as may be prescribed].]
1. Ins. by Act 13 of 2018, s. 80 (w.e.f. 28-3-2018).
2. Subs. by Act 21 of 1998, s. 101, for section 53 to 55 (w.e.f. 1-8-1998).
3. Subs. by Act 28 of 2016, s. 123, for section 53 (w.e.f. 14-5-2016).
4. Subs. by Act 13 of 2018, s. 56, for ―import manifest‖ (w.e.f. 28-3-2018).
5. Subs. by s. 81, ibid., for ―the prescribed form‖ (w.e.f. 28-3-2018).
6. Ins. by Act 27 of 1999, s. 106 (w.e.f. 11-5-1999).
55
(2) Subject to the provisions of section 11, where any goods imported into a customs station are
mentioned in the 1
[arrival manifest or import manifest] or the import report, as the case may be, as
for transhipment to any place outside India, such goods may be allowed to be so transhipped without
payment of duty.
(3) Where any goods imported into a customs station are mentioned in the 1
[arrival manifest or
import manifest] or the import report, as the case may be, as for transhipment—
(a) to any major port as defined in the Indian Ports Act, 1908 (15 of 1908), or the customs airport
at Mumbai, Calcutta, Delhi or Chennai or any other customs port or customs airport which the Board
may, by notification in the Official Gazette, specify in this behalf, or
(b) to any other customs station and the proper officer is satisfied that the goods are bona
fide intended for transhipment to such customs station,
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 station to
which transhipment is allowed.
55. Liability of duty on goods transited under section 53 or transhipped under section 54.—
Where any goods are allowed to be transited under section 53 or transhipped under sub-section (3) of
section 54 to any customs station, they shall, on their arrival at such station, 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.]
56. Transport of certain classes of goods subject to prescribed conditions.—Imported goods may
be transported without payment of duty from one land customs station to another, and any goods may be
transported from one part of India to another part through any foreign territory, subject to such conditions
as may be prescribed for the due arrival of such goods at the place of destination.