Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report
Section 32 of the Customs Act, 1962 deals with 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 cu The Act came into force on 01 Feb 1963.
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.
Section 32, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Aban Offshore LTD vs Commnr. of Customs (import)
Court's Decision & Legal Precedent
A foreign-going vessel which enters Indian territorial waters temporarily for the purpose of undergoing repairs and which is subsequently removed from Indian territorial waters does not constitute goods imported into India for home consumption merely by reason of such entry and repair. The completion of the act of importation requires not only that the goods enter Indian territorial waters, but also that they satisfy the requirement of being intended for primary use in India (home consumption). Mere repair of a vessel does not constitute putting the vessel to use or utility in India, and therefore does not satisfy the home consumption requirement. Consequently, customs duty is not chargeable on a foreign-going vessel that enters Indian territorial waters solely for repair purposes, despite such entry technically constituting the commencement of importation. However, foreign-going vessels remain subject to the procedural and regulatory compliance requirements of the Customs Act upon entering Indian territorial waters, and violation of these procedural provisions (such as failure to file appropriate documents or deliver import manifests) remains actionable even absent the completion of import.
On this section: Requires permission of competent authority for unloading. Court found violation of this provision as rig was unloaded without permission.
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State Tr. Insp. of Police vs A. Arun Kumar
Court's Decision & Legal Precedent
At the initial stage of criminal proceedings when considering whether to frame charges under Sections 227-228 (or 238-239) CrPC, if material on record discloses grave suspicion against the accused that has not been properly explained, the court is fully justified in framing charges and proceeding with trial, even if the strength of suspicion would not suffice for conviction. The test for prima facie case depends on broad probabilities and total effect of documents and evidence on record, not on conviction-level proof. Documentary evidence showing material discrepancies (such as added digits inflating quantities and values in export documents) that raise grave suspicion against accused is sufficient to frame charges, notwithstanding absence of eyewitness testimony, so long as the ingredients of alleged offences are discernible on the face of the material.
On this section: Relating to duty drawback claims - basis for criminal charges relating to false and fraudulent drawback claims
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 32
What have the courts held on Section 32 of the Customs Act?
Aban Offshore LTD vs Commnr. of Customs (import) (02 Feb 2017) is the leading judgment on this section among those set out below: Requires permission of competent authority for unloading. Court found violation of this provision as rig was unloaded without permission. Another 1 judgment on this section is set out below, all of them from the Supreme Court. They run from 2014 to 2017.
How do I find court cases under Section 32 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 32, section 32 Customs Act 1962, section 32 of the Customs Act. People searching for it also type customs act 32 3 and customs act 1969 section 32. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 2 reported judgments on this section are set out on this page, beginning with Aban Offshore LTD vs Commnr. of Customs (import) (02 Feb 2017).
What should I read with Section 32 of the Customs Act, and has it changed?
1 other provision in this corpus refers back to it.
When did Section 32 of the Customs Act come into force?
Section 32 of the Customs Act, cited as Customs Act 1962 32, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 19 Oct 2026. This page is not a substitute for legal advice.