law: Custom Act, 1962 
  32.
  
  Imported Goods not to be Unloaded unless Mentioned in Import Manifest or Import Report. – 
  No
  
  imported goods required to be mentioned under the regulations in an 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.