Section 19
of Customs (Customs Transit) Rules, 2006
Section 19
(1)
In the event of an accident or any other unforeseen event affecting the customs transit operation, the customs authority shall have the power to constitute a complete investigation to determine whether any of the goods in transit are lost during such customs transit operation.
(2)
The investigation shall be carried out in accordance with the powers of the customs authority under the Customs Order, 2006 or any regulations made thereunder, and shall be subject to administrative notices with the Contracting
Parties.
(3)
The power to investigate shall not derogate the obligation of the
Contracting Parties under Article 28 Protocol 7 of the ASEAN Framework
Agreement on the Facilitation of Goods in Transit.