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of <h1>Customs Act Section 33 mandates unloading/loading at approved sites; deviations need customs officer's approval for compliance.</h1> Under Section 33 of the Customs Act, 1962, the unloading of imported goods and loading of export goods must occur only at locations approved under clause (a) of section 8. Any deviation from this requirement requires the permission of the proper customs officer. This regulation ensures that goods are handled at designated areas to maintain control and compliance with customs procedures.
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