Substitution of new section for section 53 to 55

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....11, any goods imported in a conveyance and mentioned in the import manifest or the import report, as the case may be, as for transit in the same conveyance to any place outside India or any customs station may be allowed to be so transited without payment of duty. 54. Transhipment of certain goods without payment of duty.- (1) Where any goods imported into a customs station are intended for tr....

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....is behalf, or (b) to any another customs station and the proper officer is satisfied that the goods are bona fide intended to transshipment to such customs station, the proper officer may allow the goods to be transhipped, without payment of duty, subject to such conditions as may be prescribed for the die arrival of such goods at the customs station to which transhipment is allowed. 55. Lia....