Customs Act, 1962 — Chapter VIII: Goods in Transit
53. Transit of certain goods without payment of duty
Subject to section 11, any goods imported in a conveyance and mentioned in the arrival/import manifest as for transit in the same conveyance to any place outside India or to any other customs station may be allowed to be so transited without payment of duty, subject to such conditions as may be prescribed for their due arrival at the destination.
