Customs Act, 1962 › Chapter VI — Provisions relating to conveyances carrying imported or exported goods

Section 34. Goods not to be unloaded or loaded except under supervision of customs officer

Customs Act, 1962

Bare Act

Goods not to be unloaded or loaded except under supervision of customs officer. — Imported goods shall not be unloaded from, and export goods shall not be loaded on, any conveyance except under the supervision of the proper officer:

Provided that the Board may, by notification in the Official Gazette, give general permission and the proper officer may in any particular case give special permission, for any goods or class of goods to be unloaded or loaded without the supervision of the proper officer.

Judgments on Section 34

  • Frigorifico Allana P Ltd vs Commissioner Of Customs-Nhava Sheva-I — CESTAT, 28 Jun 2024. Breach of conditions appended to a warehouse licence may warrant cancellation of the licence but not penalty under section 117, because imposition of penalty is in the realm of statutory enactment only and regulation 12…
  • Lucknow Prev vs Narpat Singh — CESTAT, 11 Aug 2026. Gold cannot be confiscated as smuggled goods on the basis of uncorroborated or retracted statements alone; absent foreign markings or independent evidence of foreign origin, the burden of proof under Section 123 remains…
  • Nayara Energy Limited vs Jamnagar(Prev) — CESTAT, 8 Apr 2025. Whether floating crane/unloading charges incurred in moving cargo from a vessel to barges are transport costs includible in assessable value under Section 14 or loading-unloading costs covered by the statutory 1% is a…
  • Shree Shyam Enterprises vs Union Of India & Ors — Delhi High Court, 20 Dec 2019. The prohibition in Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009 on charging rent or demurrage on seized, detained or confiscated goods is 'subject to any other law for the time being in…
  • Shaw Wallace And Co. Ltd. vs Board Of Trustees Of The Port Of Bombay — Bombay High Court, 10 Dec 2002. A penalty under Section 116 of the Customs Act, 1962 cannot be imposed solely on the basis of a (belated) Port Trust out-turn report where there is no material showing that short landing was noticed at the time of…
  • J.M. Baxi And Co. vs Deputy Collector Of Customs And Ors. — Bombay High Court, 6 Aug 2002. Customs authorities cannot impose a penalty under Section 116 of the Customs Act on the basis of shore tank measurement where the ullage report taken at the time of actual discharge shows the shortage to be within the…