Section 54

. Transhipment of certain goods without payment of duty. — (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 5 [such form and manner as may be prescribed]:

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54 . Transhipment of certain goods without payment of duty. — (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 5 [such form and manner as may be prescribed]: