Section 106 - Amendment of section 54 - Finance Act, 1999

106. Amendment of section 54 In section 54 of the Customs Act, in sub-section (7), the following proviso shall be inserted, namely:- Provided that where the goods are being transhipped under an international treaty or bilateral agreement between the Government of India and Government of a foreign country, a declaration for transhipment instead of, a bill of transhipment shall be presented to the proper officer in the prescribed form. .