SECTION 54.

(1) Where any goods imported into a customs station are intended for transhipment a bill of transhipment shall be presented to the proper officer in the prescribed form.

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

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

(3) Where any goods imported into a customs station are mentioned in import manifest or the import report, as the case may be, as for transhipment- 
(a) to any major port as defined in the Indian Ports Act, 1908 (l5 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 that the goods are bona fide intended for transhipment to such customs station,
the proper offer may allow the goods to be transhipped ,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 transhipment is allowed.