Duty-free transit of imported goods depends on manifest declaration and prescribed customs conditions. Goods imported in a conveyance and declared in the relevant manifest or import report as for transit in the same conveyance to a place outside India or to a customs station may be permitted to transit without payment of duty, subject to section 11 and prescribed conditions. The proper officer may allow such transit where the goods are identified in the import documentation as intended for transit, making the provision a conditional duty-free transit mechanism for goods remaining in the same conveyance.