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The Customs Act, 1962

Section 32. Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report.

32. Imported goods not to be unloaded unless mentioned in 1 [arrival manifest or import manifest] or import report.--No imported goods required to be mentioned under the regulations in an 1 [arrival manifest or import manifest] or import report shall, except with the permission of the proper officer, be unloaded at any customs station unless they are specified in such manifest or report for being unloaded at that customs station.

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

Cases citing this section

Cited in 4 documents

Source: Order and office-report PDFs whose text cites the section, read by rule (document_citations); each case through its orders and office reports that carry the PDF

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