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| Home > Indian Bare Acts > CUSTOMS ACT, 1962 > CHAPTER VIII GOODS IN TRANSIT |
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| CUSTOMS ACT, 1962 |
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Title : CUSTOMS ACT, 1962
Year : 1962
Act : CHAPTER VIII GOODS IN TRANSIT
52.
Chapter not to apply to baggage, postal articles and stores.
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.
53.
Transit of goods in same vessel or aircraft.
53.Transit of goods in same vessel or aircraft. Subject to the provisions of section 11, any goods imported in a vessel or aircraft and mentioned in the import manifest as for transit in the same vessel or aircraft to any port or airport outside India or any customs port or customs airport may be allowed to be so transitted without payment of duty.
54.
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.
55.
Entry, etc., of transitted or transhipped goods on arrival at customsport or customs airport.
55.Entry, etc., of transitted or transhipped goods on arrival at customs port or customs airport. Where any goods are allowed to be transitted under section 53 or transhipped under sub-section (3) of section 54 to any customs port or customs airport, they shall, on their arrival at such port or airport, 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 prescribedconditions.
56. 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.
Last updated on February, 2008
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