(1)Where any goods imported into a customs station are intended for transhipment, a bill of transhipment shall be presented to the proper officer in [such form and manner as may be prescribed] [Substituted 'the prescribed form' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]:[Provided that where the goods are being transhipped under an international treaty or bilateral agreement between the Government of India and Government of a foreign country, a declaration for transhipment instead of a bill of transhipment shall be presented to the proper officer in [such form and manner as may be prescribed] [ Inserted by Act 27 of 1999, Section 106 (w.e.f. 11.5.1999).].] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]
