Customs Act, 1962 · Chapter VI: Provisions Relating to Conveyances Carrying Imported or Exported Goods
Section 32: Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report
No imported goods required to be mentioned under the regulations in an [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: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.