Customs transit conditions govern duty-free movement of imported goods and transport through foreign territory. Imported goods may be transported without payment of duty from one land customs station to another, and any goods may be transported from one part of India to another through foreign territory, subject to prescribed conditions ensuring their due arrival at the destination. The provision regulates transit of goods by linking duty-free movement or movement through foreign territory to compliance with conditions framed for secure and proper delivery at the place of destination.
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.
Customs transit conditions govern duty-free movement of imported goods and transport through foreign territory.
Imported goods may be transported without payment of duty from one land customs station to another, and any goods may be transported from one part of India to another through foreign territory, subject to prescribed conditions ensuring their due arrival at the destination. The provision regulates transit of goods by linking duty-free movement or movement through foreign territory to compliance with conditions framed for secure and proper delivery at the place of destination.
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