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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>Transit without payment of duty permits goods and conveyances to move under prescribed conditions with proper officer approval.</h1> Permits the transit of imported goods and their conveyances without payment of duty when those goods are listed in the import manifest or report as for transit, subject to the proviso of section 11 and to conditions prescribed by the Board; the proper officer may authorise such duty-free transit to a place outside India or to another customs station.

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