TaxTMI 
TaxTMI 
This relates to Goods imported (Conditions of transshipment) Regulations, 1995
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....d by Notification No. 31/98-Cus.(N.T.) dated 2-6-1998) In exercise of the powers conferred by section 157, read with sub-section (3) of section 54 and section 158 of the Customs Act, 1962 (52 of 1962), and in supersession of the Imported Goods Conditions of Transhipment Regulations, 1984, the Central Board of Excise and Customs hereby makes the following regulations, namely :- 1. Short title an....
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....he owner of the motor vehicle, in which the goods imported are transported for the purposes of transhipment. 3. Conditions governing transhipment. - Transhipment shall be allowed under these regulations on the conditions that - (a) the declarant makes an application to the proper officer of customs seeking permission for transhipment of the goods imported; (b) the goods imported are mentioned....
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....uch application for permission for transhipment of 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 Commissioner of Customs may specify for - (i) completion, of the transhipment of the goods ....
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....n such form and with such surety or security or with both as that Commissioner may deem fit for the aforesaid purposes. 4. Terms of the bond to be executed. - The terms of the bond shall be that if the person executing the bond produces to the proper officer, within one month or within such extended period as such officer may allow, a certificate issued by the proper officer at the customs stati....