law: Custom Act, 1962 
  55.
  
  Liability of Duty on Goods Transited Under Section 53 or Transshipped 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.