TaxTMI 
TaxTMI 
Conditions governing transhipment
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....of customs seeking permission for transhipment of the goods imported; ^1[(b) the goods imported are mentioned in the import manifest or the import report, as the case may be, as for transhipment to any customs station;] (c) such transhipment is by rail, a vessel, an aircraft or a motor vehicle or by a combination of two or more of these modes of transport: Provided that ....
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.... goods imported by a motor vehicle, give a reasonable opportunity of being heard to the declarant; (d) the declarant, the transporter or, as the case may be, the custodian executes a bond in such form with or without surety or security or with both as the ^3D[Principal Commissioner or Commissioner, as the case may be] of Customs may specify for- (i) completion of the transhipment....
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.... case may be] of Customs at the customs ^2B[station] of import: Provided also that the ^3G[Principal Commissioner or Commissioner, as the case may be] of Customs may permit the execution of a general bond in such form and with such surety or security or with both as that ^3H[Principal Commissioner or Commissioner] may deem, fit for the aforesaid purposes. ....
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....sp;56/2014-Customs (N.T.) dated 06-08-2014 before it was read as, "Commissioner" 3A. Substituted vide Notification No. 56/2014-Customs (N.T.) dated 06-08-2014 before it was read as, "Commissioner" 3B. Substituted vide Notification No. 56/2014-Customs (N.T.) dated 06-08-2014 before it was read as, "Commissioner" 3C. Substituted vide Notification No. 56/2014-Customs ....