https://www.taxtmi.com/acts?id=1032 Goods allowed to be transited under section 53 or transhipped under section 54 become liable to duty on arrival at the customs station. They must be entered in the same manner as goods entered on first importation, and the provisions of the Customs Act, 1962, and the applicable rules and regulations apply so far as may be. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 18 Jun 2026 14:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1032 Goods allowed to be transited under section 53 or transhipped under section 54 become liable to duty on arrival at the customs station. They must be entered in the same manner as goods entered on first importation, and the provisions of the Customs Act, 1962, and the applicable rules and regulations apply so far as may be. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1032