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Customs Act, 1962

Customs Act Section 36: Restrictions on unloading/loading on holidays, etc.

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 36 Explained

Restrictions on unloading/loading on holidays, etc.

VI - Conveyances and manifestsCurrentCA Nikhil GuptaPublished 2026-05-12
Published analytical guide - official law remains controlling.

At a Glance

Section 36 - Restrictions on unloading/loading on holidays, etc..

For Section 36, Governs Restrictions on unloading/loading on holidays, etc. in the arrival, departure, cargo-reporting or conveyance-control sequence.

Key professional control: For Section 36 — Restrictions on unloading/loading on holidays, etc., Reconcile the carrier, manifest or report, packages, timing, amendments, permission and system acknowledgements required for Section 36.

Finin2min Decode

Section 36 addresses “Restrictions on unloading/loading on holidays, etc.”. Governs Restrictions on unloading/loading on holidays, etc. in the arrival, departure, cargo-reporting or conveyance-control sequence.

Read Section 36 with the delegated law and instruments that govern manifest matters, including the version effective on the transaction date.

Decision question: Does the proposed treatment under Section 36 satisfy the provision-specific conditions for “Restrictions on unloading/loading on holidays, etc.”, the connected instrument and the available evidence?

Practical Example

A carrier operation engages section 36. The file should reconcile the manifest/report, conveyance details, cargo/packages, timing, amendments, permission and the relevant customs-station procedure.

Professional Alert

For Section 36 — Restrictions on unloading/loading on holidays, etc., Reconcile the carrier, manifest or report, packages, timing, amendments, permission and system acknowledgements required for Section 36.

This page explains Section 36; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Restrictions on unloading/loading on holidays, etc.” for the relevant date.

Decision Steps

  1. Freeze the relevant date, customs station, goods, person and procedural route.
  2. Read the current section with definitions, explanations, provisos and cross-references.
  3. Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
  4. Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
  5. Preserve the portal trail but verify the substantive legal entitlement separately.
  6. Record later amendments, judgments and local procedure before publication or transaction reliance.

Evidence Checklist

Common Errors

Finin2min Q&A

What does section 36 address?

Section 36 concerns “Restrictions on unloading/loading on holidays, etc.”. Governs Restrictions on unloading/loading on holidays, etc. in the arrival, departure, cargo-reporting or conveyance-control sequence.

What should be verified first for section 36?

For Section 36 — Restrictions on unloading/loading on holidays, etc., Reconcile the carrier, manifest or report, packages, timing, amendments, permission and system acknowledgements required for Section 36.

Can this page replace the official wording of section 36?

No. For Section 36 — Restrictions on unloading/loading on holidays, etc., use this guide to organise the analysis, then rely on the official Customs Act and the connected instrument or binding decision in force for the matter.

Official sources and scope

This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.

Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.