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of <h1>Customs Act Sections 53-55 Updated: Simplified Transit and Transshipment of Goods Without Duty Payment Under Specific Conditions.</h1> Sections 53 to 55 of the Customs Act have been replaced to allow the transit and transshipment of certain goods without payment of duty, subject to specific conditions. Section 53 permits goods mentioned in the import manifest for transit to a location outside India or a customs station to be transited without duty. Section 54 allows for the transshipment of goods, provided a bill of transshipment is presented, and the goods are intended for transshipment to specified ports or customs stations. Section 55 states that upon arrival at the customs station, these goods will be liable for duty and must be entered similarly to initially imported goods.
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