Customs Act, 1962 · Chapter VIII: Goods in Transit
Section 53: Transit of certain goods without payment of duty
[ [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 [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.]
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.