law: Custom Act, 1962 
  54.
  
  Transshipment of Certain Goods without Payment of Duty. – 
  (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 an international treaty or bilateral agreement between the
  
  Government of India and Government of a foreign country, a declaration for
  
  transhipment instead of a bill of transhipment 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 transhipment to any place outside India, such goods may
  
  be allowed to be so transhipped 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 transhipment (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 transhipment to such customs station, the proper
  
  officer 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.