Transhipment of imported goods without duty permits onward movement on prescribed declaration and customs satisfaction requirements. Transhipment of imported goods without payment of duty is allowed where a bill of transhipment is presented in the prescribed manner, or a transhipment declaration is filed under an international treaty or bilateral agreement. Goods shown in the arrival manifest, import manifest, or import report as intended for transhipment may be allowed to move duty-free to a place outside India, or to specified ports, airports, or other customs stations where the proper officer is satisfied that the goods are bona fide intended for transhipment, subject to prescribed conditions.
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.
Transhipment of imported goods without duty permits onward movement on prescribed declaration and customs satisfaction requirements.
Transhipment of imported goods without payment of duty is allowed where a bill of transhipment is presented in the prescribed manner, or a transhipment declaration is filed under an international treaty or bilateral agreement. Goods shown in the arrival manifest, import manifest, or import report as intended for transhipment may be allowed to move duty-free to a place outside India, or to specified ports, airports, or other customs stations where the proper officer is satisfied that the goods are bona fide intended for transhipment, subject to prescribed conditions.
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