Customs Act, 1962 › Chapter VIII — Goods in transit
Section 56. Transport of certain classes of goods subject to prescribed conditions
Customs Act, 1962
Bare Act
SECTION 56. Transport of certain classes of goods subject to prescribed conditions. — Imported goods may be transported without payment of duty from one land customs station to another, and any goods may be transported from one part of India to another part through any foreign territory, subject to such conditions as may be prescribed for the due arrival of such goods at the place of destination.
Judgments on Section 56
- M/S.Isha Exim vs The Commissioner Of Customs — Madras High Court, 1 Jul 2021. A Detention/Demurrage Waiver Certificate issued by Customs is merely an eligibility certificate for claiming the benefit of Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009, and does not by…
- M/S.R.M.Trading vs The Principal Commissioner Of Customs — Madras High Court, 1 Jul 2021. A Detention Certificate issued by Customs under Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009 is merely an eligibility certificate — it does not by itself confer a right to refund of…
- M/S.Sai Lakshmi Engineering vs The Principal Commissioner Of Customs — Madras High Court, 1 Jul 2021. A Customs Detention/Demurrage Waiver certificate under Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009 is binding on the Service Provider but is only an eligibility certificate, and…
- The Supreme Industries Limited Through… vs The Central Board Of Indirect Taxes And… — Bombay High Court, 8 Mar 2021. In case of repugnancy between a validly made subordinate legislation and a private contract, the contract must yield; a detention cum demurrage waiver certificate issued under Regulation 10(1)(l) of the SCMTR, 2018…