Section 18
of Customs (Customs Transit) Rules, 2006
Section 18
( 1) Where an accident or any other unforeseen event directly affecting a customs transit operation occurs involving any transport unit or goods, being part of the subject of a customs transit operation, the person concerned shall immediately make a report of a such accident or event to the nearest police station and take reasonable steps to inform customs authority of the same.
(2)
If the transport unit is rendered unserviceable due to an accident or any other unforeseen event, the customs authority shall allow the goods to be loaded onto another transport unit, subject to supervision by customs or other competent authorities.
(3)
The supervising authority in sub-rule (2) shall forthwith submit such report of the transfer of goods from one transport unit to another for the purpose of confirmation of such transfer to the Controller.
Investigation of goods lost in transit.