Section 147 in The Maharashtra Municipal Corporations Act, 1949
147. Articles imported for immediate exportation. - Until the contrary is proved, any goods imported into the City shall be presumed to have been imported for the purposes of consumption, use or sale therein unless such goods are conveyed from the place of import to the place of export by such routes, within such time, under such supervision and on payment of such fees therefor as shall be determined by the standing orders.
