1.

Restrictions on unloading and loading of goods on holidays (Section 36)

No imported goods shall be unloaded or export goods shall be loaded on any conveyance
on any holiday observed by the customs department.
2. Power to Board Conveyance (Section 37)
The proper officer may, at any time7, board any conveyance carrying imported goods or
export goods any may remain on such conveyance for such period as he may consider
necessary.
3. Power to require production of documents and ask question by proper officer
(Section 38)
Proper officer may require the person incharge of any conveyance carrying imported
goods to produce any document and to answer any questions.
4. Export goods not to be loaded on vessel until entry outward is granted (Section 39 & 40)
The masters of a vessel shall not permit loading of any goods, other than baggage and
mail bags, until an order is given by the proper officer granting “entry-outward” to such
vessel and their export has been passed by the proper officer.
5. Delivery of Export manifest or export report (Section 41)
The person-incharge of a conveyance carrying goods shall, before departure of the
conveyance from a customs station, deliver to the proper officer in the case of a vessel or
aircraft, an export manifest and in the case of vehicle, an export report, in the prescribed
form along with a declaration as to the truth of its contents.
6. No conveyance to leave without written order (Section 42)
The person-in-charge of a conveyance which has brought any imported goods or has
loaded any export good at a customs station shall not permit the conveyance to depart
from the customs station until a written order to that effect has been given by the
proper officer.
Provision relating to restriction on custody and removal of imported goods:
Section 45 lays down the following provisions:
1. Custody of imported goods: All imported goods, unloaded in a customs area shall
remain in the custody of such person as may be approved by the commissioner of
customs until they are clearned for:
(a) Home consumption or
(b) Storage in warehouse or
(c) Transshipment
2. Duties of person who keep the goods in customs area: The person having custody of y
for any imported goods in a customs area:
(a) Shall keep a record of such goods and send a copy of the record to the proper
officer.
(b) Shall not permit such goods to be removed from the customs area, except with the
permission in writing of the proper officer.
3. Pilferage of goods:
If any imported goods are pilfered after unloading thereof in a customs area while in
custody of a person, that person shall be liable to pay duty on such goods at the rate
prevailing on the date of delivery.