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of <h1>Customs Act, 1962: Import and Export Goods Must Be Handled at Designated Ports; Penalties for Mis-declarations Apply</h1> The Customs Act, 1962 mandates that imported and export goods be handled only at government-notified Customs ports or airports. The Commissioner of Customs designates specific areas for unloading and loading goods, with exceptions only in emergencies. Proper officers have the authority to board conveyances, question personnel, and demand documentation. Import manifests must be filed within specified timeframes, with provisions for amendments and cancellations under certain conditions. Mis-declarations attract penalties. Import General Manifests (IGMs) are filed electronically or manually, detailing all cargo, including sensitive items. Regulations govern unloading, with penalties for non-compliance. Carriers face liabilities for smuggling or discrepancies in cargo accounting.
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