https://www.taxtmi.com/acts?id=1719 Regulation 2 defines key terms for transhipment: custodian means a person approved by the Principal Commissioner or Commissioner of Customs for purposes of the Customs Act; declarant means either the person in charge of the conveyance (or their agent) or a person authorised by the exporter or the exporter's agent to tranship the goods; and transport means the Railways or the owner of the vessel, aircraft or motor vehicle conveying the goods for transhipment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 19 Jan 2026 16:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1719 Regulation 2 defines key terms for transhipment: custodian means a person approved by the Principal Commissioner or Commissioner of Customs for purposes of the Customs Act; declarant means either the person in charge of the conveyance (or their agent) or a person authorised by the exporter or the exporter's agent to tranship the goods; and transport means the Railways or the owner of the vessel, aircraft or motor vehicle conveying the goods for transhipment. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1719