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Section 33: Unloading and loading of goods at approved places only
Except with the permission of the proper officer, no imported goods shall be unloaded, and no export goods shall be loaded, at any place other than a place approved under clause (a) of section 8 for the unloading or loading of such goods.
Source: official text of The Customs Act, 1962 as published on India Code (PDF). All sections of the Customs Act, 1962.