31 Imported goods not to be unloaded from vessel until entry inwards granted | Knowledge Bank

Imported goods not to be unloaded from vessel until entry inwards granted

SECTION 31.

(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 ¹[arrival manifest or 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.

Note :-

1. Substituted(w.e.f.29.03.2018), by Finance Act, 2018 (13 of 2018) section 56, for “import manifest”.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.