Transit of certain goods without payment of duty
Section 53 of the Customs Act, 1962 deals with transit of certain goods without payment of duty. [ [53. Transit of certain goods without payment of duty.--Subject to the provisions of section 11, where any goods imported in a conveyance and mentioned in the [arrival manifest or import manifest] or the import report, as the case may be, as for transit in the same conveyance to any place outside The Act came into force on 01 Feb 1963.
1[ 2[53. Transit of certain goods without payment of duty.--Subject to the provisions of section 11, where any goods imported in a conveyance and mentioned in the 3[arrival manifest or import manifest] or the import report, as the case may be, as for transit in the same conveyance to any place outside India or to any customs station, the proper officer may allow the goods and the conveyance to transit without payment of duty, subject to such conditions, as may be prescribed.]
Section 53, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Aban Offshore LTD vs Commnr. of Customs (import)
Court's Decision & Legal Precedent
A foreign-going vessel which enters Indian territorial waters temporarily for the purpose of undergoing repairs and which is subsequently removed from Indian territorial waters does not constitute goods imported into India for home consumption merely by reason of such entry and repair. The completion of the act of importation requires not only that the goods enter Indian territorial waters, but also that they satisfy the requirement of being intended for primary use in India (home consumption). Mere repair of a vessel does not constitute putting the vessel to use or utility in India, and therefore does not satisfy the home consumption requirement. Consequently, customs duty is not chargeable on a foreign-going vessel that enters Indian territorial waters solely for repair purposes, despite such entry technically constituting the commencement of importation. However, foreign-going vessels remain subject to the procedural and regulatory compliance requirements of the Customs Act upon entering Indian territorial waters, and violation of these procedural provisions (such as failure to file appropriate documents or deliver import manifests) remains actionable even absent the completion of import.
On this section: Provides for transmission of goods without duty if mentioned in manifest as goods in transit. Court contrasted this with home consumption goods.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… authorities under the Customs Act have a limited jurisdiction to determine the quantum of operational debt – in this case, the customs duty – in order to stake claim in terms of Section 53 of the IBC before the liquidator. However, the respondent does not have the power to execute its claim beyond the ambit of Section 53 of the IBC. Such harmonious construction would be in line with the ruling in Gujarat Urja Vikas Nigam Ltd. v. Amit Gupta , (2021) 7 SCC 209, wherein a balance was struck by this Court between the jurisdiction of the NCLT under the IBC and the potential encroachment on the legitimate jurisdiction of other …
Made under this section, and citing it
2 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Questions about Section 53
What have the courts held on Section 53 of the Customs Act?
Aban Offshore LTD vs Commnr. of Customs (import) (02 Feb 2017) is the leading judgment on this section among those set out below: Provides for transmission of goods without duty if mentioned in manifest as goods in transit. Court contrasted this with home consumption goods.
How do I find court cases under Section 53 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 53, section 53 Customs Act 1962, section 53 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Aban Offshore LTD vs Commnr. of Customs (import) (02 Feb 2017).
What should I read with Section 53 of the Customs Act, and has it changed?
Its own text turns on section 11 (Power to prohibit importation or exportation of goods), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. The rules and notifications made under it are where it actually bites, and there are 2: most recently Notification No.17/2019-Cus(NT), dated 27.2.2019 (2019), then Notification No.38/2018-Cus(NT), dated 11.5.2018 (2018).
When did Section 53 of the Customs Act come into force?
Section 53 of the Customs Act, cited as Customs Act 1962 53, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 18 Oct 2026. This page is not a substitute for legal advice.