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Transport of certain classes of goods subject to prescribed conditions. SECTION 56. 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. 1[56A. (1) Notwithstanding anything contained in this Act or in any other law for the time being in force, fish harvested by an Indian-flagged fishing vessel beyond territorial waters of India,–– (a) may be brought into India free of duty; (b) that has landed at foreign port may be treated as export of goods, in such manner and subject to such conditions as may be provided by rules. (2) The Board may make regulations providing for the form and manner of making an entry in respect of fish harvested including its declaration, custody, examination, assessment of duty, clearance, transit or transhipment.] 1. Inserted by finance Act,2026 date 01.02.2026
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