TMI BlogTranshipment of certain goods without payment of dutyX X X X Extracts X X X X X X X X Extracts X X X X ..... bed.] 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 2 [such form and manner as may be prescribed.] (2) Subject to the provisions of section 11, where any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods are bona fide intended for transhipment 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 due arrival of such goods at the customs station to which transhipment is allowed. ******************** Notes:- 1. Substituted vide THE FINANCE ACT, 2018 , be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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