Customs Act, 1962 › Chapter XI — Special provisions regarding baggage, goods imported or exported by post, courier and stores

Section 86. Transit and transhipment of stores

Customs Act, 1962

Bare Act

Stores: Section 86. Transit and transhipment of stores. —

(1) Any stores imported in a vessel or aircraft may, without payment of duty, remain on board such vessel or aircraft while it is in India.

(2) Any stores imported in a vessel or aircraft may, with the permission of the proper officer, be transferred to any vessel or aircraft as stores for consumption therein as provided in section 87 or section 90.

Judgments on Section 86

  • J M Baxi And Co vs Commissioner Of Customs-Nhava Sheva — CESTAT, 13 Dec 2024. Salvage equipment consigned to the master of a 'foreign going vessel' under salvage and used in her refloating constitutes 'stores' under section 88 of the Customs Act, 1962, and an agent such as a shipping agent is not…