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

Customs Act, 1962

Bare Act

Imported goods not to be unloaded unless mentioned in arrival manifest, import manifest or import report. — No imported goods required to be mentioned under the regulations in an arrival manifest, 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.

Judgments on Section 32

  • M/S.Unik Traders vs The Additional Commissioner Of Customs — Madras High Court, 29 Nov 2021. Investigation and assessment are distinct functions: the DRI may only gather and pass on intelligence, while the 'proper officer' under Section 2(34) read with Notification No.40/2012-Cus (N.T.) alone may assess Bills…