Section 53 - Transit of certain goods without payment of duty. - Customs Act, 1962

1 [ Transit of certain goods without payment of duty. 53. Subject to the provisions of section 11, where any goods imported in a conveyance and mentioned in the 2 [arrival manifest or import manifest] or the import report, as the case may be, as for transit in the same conveyance to any place outside India or to any customs station, the proper officer may allow the goods and the conveyance to transit without payment of duty, subject to such conditions, as may be prescribed. ] ******************** Notes:- 1. Substituted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016, before it was read as, SECTION 53. Transit of certain goods without payment of duty. - Subject to the provisions of section 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. 2. Substituted vide THE FINANCE ACT, 2018 , before it was read as, import manifest