Transit of certain goods without payment of duty.
1[SECTION 53.
- Subject to the provisions of section 11, where any goods imported in a conveyance and mentioned in the 2[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.]
Note :-
1. Substituted for section 53 (w.e.f. 14-5-2016) by section 123 of the Finance Act, 2016 (28 of 2016).Earlier section 53 was substituted (w.e.f. 1-8-1998)by section 101of Act 21 of 1998. Section 53, before substitution by the Finance Act, 2016, stood as under:
“53. Transit of certain goods without payment of duty.- (1) 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.''
2. Substituted by section 56 (w.e.f.29.03.2018), by Finance Act, 2018 (13 of 2018), for “import manifest”. |