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<h1>Section 54 of Customs Act: Duty-Free Transhipment for Certain Goods with Proper Documentation and Conditions</h1> Section 54 of the Customs Act, 1962, allows for the transhipment of certain imported goods without payment of duty. A bill of transhipment must be presented to the proper officer unless the transhipment is under an international treaty, in which case a declaration is required. Goods listed for transhipment in the arrival or import manifest can be moved to locations outside India or specified major ports and airports within India without duty, provided certain conditions are met. The proper officer must be satisfied that the goods are genuinely intended for transhipment to the designated customs station.