law: Custom Act, 1962 
  31.
  
  Imported Goods not to be Unloaded from Vessel Until Entry inwards Granted. – 
  (1)
  
  The master of a vessel shall not permit the unloading of any imported goods
  
  until an order has been given by the proper officer granting entry inwards to
  
  such vessel.
  (2)
  
  No order under sub-section (1) shall be given until an import manifest has been
  
  delivered or the proper officer is satisfied that there was sufficient cause
  
  for not delivering it.
  (3)
  
  Nothing in this section shall apply to the unloading of baggage accompanying a
  
  passenger or a member of the crew, mail bags, animals, perishable goods and
  
  hazardous goods.