Transit of imported goods without duty is permitted subject to manifest entry and prescribed conditions. Transit of imported goods without payment of duty is allowed, subject to section 11, when goods are shown in the arrival manifest, import manifest, or import report as intended for transit in the same conveyance to a place outside India or to a customs station. The proper officer may permit such transit only on prescribed conditions. The provision replaces earlier language concerning transit in the same vessel or aircraft to a port, airport, or customs location outside India.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transit of imported goods without duty is permitted subject to manifest entry and prescribed conditions.
Transit of imported goods without payment of duty is allowed, subject to section 11, when goods are shown in the arrival manifest, import manifest, or import report as intended for transit in the same conveyance to a place outside India or to a customs station. The proper officer may permit such transit only on prescribed conditions. The provision replaces earlier language concerning transit in the same vessel or aircraft to a port, airport, or customs location outside India.
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