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The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter XII

TRANSHIPMENT

Transhipment of provisions and stores from one conveyance to another of the same owner without payment of duty
124. Any provisions and stores in use or being carried for use on board a conveyance may, at the discretion of the appropriate officer be transhipped to another conveyance belonging wholly or partly to the same owner and present simultaneously at the same customs-station, without payment of duty.

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