https://www.taxtmi.com/acts?id=1719 Regulation 2 defines a custodian, declarant and transporter for transhipment of imported goods. A custodian requires approval by the Principal Commissioner or Commissioner of Customs for customs custody. A declarant may be the person in charge of the importing conveyance, that person's agent, or a person authorised by the exporter or the exporter's agent to tranship goods. A transporter includes the Railways and owners of vessels, aircraft or motor vehicles used for transhipment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 18 Aug 2026 11:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1719 Regulation 2 defines a custodian, declarant and transporter for transhipment of imported goods. A custodian requires approval by the Principal Commissioner or Commissioner of Customs for customs custody. A declarant may be the person in charge of the importing conveyance, that person's agent, or a person authorised by the exporter or the exporter's agent to tranship goods. A transporter includes the Railways and owners of vessels, aircraft or motor vehicles used for transhipment. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1719