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[Section Index]

The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter XII


Transhipment of goods without payment of duty
121. Subject to the provisions of section 15 and the rules, the appropriate officer may, on application by the owner of any goods imported at any customs-station and specially and distinctly manifested at the time of importation as for transhipment to some other customs-station or foreign destination, grant leave to tranship the same without payment of duty, if any, chargeable on such goods at the customs-station of transhipment and, in case of goods to be transhipped to some other customs-station, with or without any security or bond for the due arrival and entry of the goods thereat.

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