law: Custom Act, 1962 
  53.
  
  Transit of Certain Goods Without Payment of Duty. – 
  Subject
  
  to the provisions of section 11, any goods imported in a conveyance and
  
  mentioned in the import manifest or the import report, as the case may be, as
  
  for transit in the same conveyance to any place outside India or any customs
  
  station may be allowed to be so transited without payment of duty.