Imported goods not to be unloaded unless mentioned in Import manifest or import report [Section 32]:

Without the permission of the proper officer, the imported goods cannot be unloaded, unless they are mentioned in the Import General Manifest for being unloaded in that customs station.

The mention of any consignment in the ship‟s/aircraft‟s manifest or conveyances cargo list is a proof of the genuine nature of the import goods. If the goods are not mentioned in the manifest or import report delivered to the proper officer at a customs port/airport/station, there is every reason to believe that the goods were intended to be smuggled into India, either without payment of duty or in contravention of any prohibition in force. On the other hand if the full particulars of the import consignment are timely given in the manifest/import report prima facie, there is every reason to believe that it is a straight forward transaction. It is in this perspective that section 32 of the Customs Act has stipulated the above restriction.