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          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.

          <h1>Liability on transited or transhipped goods triggers duty upon arrival and entry as on first importation.</h1> Goods transited under section 53 or transhipped under section 54 become liable to duty on arrival at the destination customs station and must be entered in the same manner as goods on their first importation, with the provisions of the Act and relevant rules applying to them so far as may be.

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