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of <h1>Imported goods require listing in arrival or import manifest/report per Customs Act, 1962; unloading needs officer approval.</h1> Imported goods cannot be unloaded at a customs station unless they are specified in the arrival manifest, import manifest, or import report. This requirement is mandated by the Customs Act, 1962, and unloading without such specification is only permissible with the proper officer's approval. The provision ensures that all imported goods are properly documented and accounted for in the relevant manifest or report before being unloaded at the designated customs station.
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