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TypeBare Act JurisdictionCentral Government

Customs Act, 1962 Section 55

Liability of Duty on Goods Transited Under Section 53 or Transhipped Under Section 54

~1 min read
https://sooperkanoon.com/act/44873

Bare act section · Research

About this section

Customs Act, 1962 Section 55 is part of Customs Act, 1962 - Liability of Duty on Goods Transited Under Section 53 or Transhipped Under Section 54. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1[ 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. ]

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1. Substituted by Act 21 of 1998, section 101, for section 55 (w.e.f. 1-8-1998).

Frequently asked questions

What does Customs Act, 1962 Section 55 provide?

Section Section 55 of the Customs Act, 1962 (Liability of Duty on Goods Transited Under Section 53 or Transhipped Under Section 54) is reproduced on this page as part of the Customs Act, 1962. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Customs Act, 1962 Section 55?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Act, 1962 Section 55. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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