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  • Notification issued on Departmental Examination for promotion of Tax Assistants to the grade of Executive Assistants of Central Taxes and Customs to be held in the month of March, 2021. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. The Notification can be viewed through this link. click here
  • Five posters of Welfare Schemes being implemented from the Customs & Central Excise Welfare Fund. click here
  • Constitution of regular panel of Senior/Junior Standing Counsels for handling cases of Indirect taxation of CBIC before the Hon'ble High Courts and other fora; Renewal/Fresh appointment of Counsels -reg. click here
  • One day Online Training on "Disposal of Goods" for officers of CBIC on 20th January, 2021 from 10:30 AM to 1:30 PM -reg. click here
  • Vacancy for Inspectors on deputation basis in Directorate General of Anti-profiteering, New Delhi.
  • Empanelment for Chartered Accountant or Cost Accountant for Special Audit of Central Excise,Service Tax and GST Assessees. click here
  • Customs Brokers Licensing Examination(CBLE), 2021 - reg. click here
  • Customs Authority for Advance Rulings (CAAR) Regulations 2021click here
  • Online Training on "Anti-Profiteering" for officers of CBIC on 22nd January, 2021 from 10:30 AM to 01:30 PM - regardingclick here
  • OM dated 04.01.2021 regarding Correction in the Integrated All India Seniority List (AISL) of Superintendents Customs (Prev.) for the Period 01.01.2012 to 31.12.2013click here
  • Circular regarding Seeking applications for the vacancies in the grade of AC/DC/JC/ADC in DG Systems & Data Management.click here
  • Notification issued to make amendment (2021) to CGST Rules, 2017
  • Scheme for grant of cash awards to meritorious children of departmental officers year 2019-2020.click here
  • 13th English-speaking Session of the Virtual Customs Orientation Academy (VCOA).click here Document
  • Notification issued to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021.
  • Press release issued on extending due date of furnishing of annual return under Central Goods and Services Tax Act, 2017 for the financial year 2019-20click here
  • Preparation of a panel for Selection officers on Deputation Basis - Reg.click here
  • Promotion of Senior Translator to the grade of AD (OL) (Group A) under CBICclick here
  • Collection of statistics regarding court cases related to Order dated 19.07.2011 of High Court in Madras.Click here
  • Notifications issued to bring into force provisions of Finance Act, 2020, to waive late fee for FORM GSTR-4 filing in UT of Ladakh and to make 14th Amendment, 2020 to CGST Rules, 2017.
  • Letter dated 18.12.2020 reg. Examination of promotion to EA cadre during 18.12.2013 to 28.09.2015Click here
  • Masters Degree Programme in Public Finance at the National Graduate Institute for Policy Studies (GRIPS) in Tokyo, Japan (2021-2022)-reg.Click here
  • Departmental Examination for promotion of Ministerial Officers to the Grade of Inspectors of Central Taxes and Inspectors of Customs (EOs & POs) to be held in the month of February, 2021Click here
  • Online Training on "Vigilance Matters" for officers of CBIC on 30th December, 2020 from 10:30 AM - 1:05 PM.
  • Circular issued for waiver from recording of UIN on the invoices for the months of April 2020 to March 2021.
  • Notification issued to extend the due dates for compliances and actions in respect of anti-profiteering measures
  • Immediate Attention: Letter, Schedule, Syllabus and Instructions regarding Departmental examination for Inspectors of Central Tax for Confirmation to be held from 02.02.2021 to 05.02.2021 issued by NACIN, ZC, Kanpur.Click here
  • Scheme for compassionate appointment-relative merit point & revised procedure for selection/Tie breaking formulaClick here
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Chapter VIII - Goods in transit


SECTION 52. Chapter not to apply to baggage, postal articles and stores. - The provisions of this Chapter shall not apply to (a) baggage, (b) goods imported by post, and (c) stores. 
1[SECTION 53. Transit of certain goods without payment of duty. - 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.] 
3[SECTION 54. Transhipment of certain goods without payment of duty. - (1) Where any goods imported into a customs station are intended for transhipment, a bill of transhipment shall be presented to the proper officer in 4[such form and manner as may be prescribed]: 


             5[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 4[such form and manner as may be prescribed]. 
(2) Subject to the provisions of section 11, where any goods imported into a customs station are mentioned in the 2[arrival manifest or import manifest] or the import report, as the case may be, as for transhipment to any place outside India, such goods may be allowed to be so transhipped without payment of duty.
(3) Where any goods imported into a customs station are mentioned in the 2[arrival manifest or import manifest] or the import report, as the case  may  be, as for transhipment -
(a) to any major port as defined in the Indian Ports Act, 1908 (15 of 1908), or the customs airport at Mumbai, Calcutta, Delhi or Chennai or any other customs port or customs airport which the Board may, by notification in the Official Gazette, specify in this behalf, or
(b) to any other customs station and the proper officer is satisfied that the 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.]
6[SECTION 55. Liability of duty on goods transited under section 53 or transhipped under section 54. - Where any goods are allowed to be transited under section 53 or transhipped under sub-section (3) of section 54 to any customs station, they shall, on their arrival at such station, be liable to duty and shall be entered in like manner as goods are entered on the first importation thereof and the provisions of this Act and any rules and regulations shall, so far as may be, apply in relation to such goods.] 
SECTION 56. Transport of certain classes of goods subject to prescribed conditions. - Imported goods may be transported without payment of duty from one land customs station to another, and any goods may be transported from one part of India to another part through any foreign territory, subject to such conditions as may be prescribed for the due arrival of such goods at the place of destination. 






1. Substituted for section 53 (w.e.f. 14-5-2016)  by section 123 of the Finance Act, 2016 (28 of 2016).Earlier section 53 was substituted (w.e.f. 1-8-1998)by section 101of  Act 21 of 1998.  Section 53, before substitution by the Finance Act, 2016, stood as under: 
“53. Transit of certain goods without payment of duty.- (1) 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 by section 56 (w.e.f.29.03.2018),  by Finance Act, 2018 (13 of 2018), for “import manifest”.
3. Substituted (w.e.f. 1-8-1998) for section 54 by section 101of the Act 21 of 1998.
4. Substituted by section 81 (w.e.f. 29-3-2018) of Finance Act, 2018 (13 of 2018), for “the prescribed form”.
5. Inserted (w.e.f. 11-5-1999) by section 106 of the Act 27 of 1999.
6. Substituted(w.e.f. 1-8-1998)for section 55 by section 101 of the Act 21 of 1998.