section 54 :Transshipment of goods

This query is : Resolved

Guest

Guest (Querist)

18 February 2009 Under section 54 bill of transhipment is required to be filed with proper officer.
My question is that Who is required to file this bill of transshipment?Person in charge who brought the goods in to india or the person in charge of new ship who will take it to another port?
Also it has nowhere been stated that that what other documents are required to be filed along with bill of transshipment.how will proper officer verify that the person filing this bill is authorised to take these goods?

Rajesh Kumar

Rajesh Kumar (Expert)
Follow

18 February 2009 There is nothing like bill of transshipment. The carrier files an IGM, called import general menifest, wherein he declares the transhipment cargo.

Guest

Guest (Querist)

20 February 2009 sir
with due regard to your answer but i have read under customs act.section 54 which specifies:-

TRANSSHIPMENT OF CERTAIN GOODS WITHOUT PAYMENT OF DUTY. - (1) Where any goods imported into a customs station are intended for transshipment, a bill of transshipment shall be presented to the proper officer in the prescribed form.

Provided that where the goods are being transshipped under an international treaty or bilateral agreement between the Government of India and Government of a foreign country, a declaration for transshipment instead of a bill of transshipment shall be presented to the proper officer in the prescribed form.

(2) Subject to the provisions of section 11, where any goods imported into a customs station are mentioned in the import manifest or the import report, as the case may be, as for transshipment to any place outside India, such goods may be allowed to be so transshipped without payment of duty.

(3) Where any goods imported into a customs station are mentioned in the import manifest or the import report, as the case may be, as for transshipment D (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 transshipment to such customs station, the proper officer may allow the goods to be transshipped, 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 transshipment is allowed.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now