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of <h1>Customs Act Section 53: Duty-Free Transit for Listed Goods in Transit, Amended by Finance Acts 2016 & 2018.</h1> Section 53 of the Customs Act, 1962, allows for the transit of certain goods without the payment of duty, provided they are imported in a conveyance and listed in the arrival or import manifest or report for transit to a location outside India or a customs station. The proper officer can permit this transit without duty payment, subject to prescribed conditions. This provision was amended by the Finance Acts of 2016 and 2018, which updated the terminology and conditions under which goods can be transited.
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