Section 6(1)(h) in The Handling of Cargo in Customs Areas Regulations, 2009
(h)not permit any import cargo to enter the customs area or be unloaded therein without the import report or the import manifest having been filed with the [Deputy Commissioner or Assistant Commissioner of Customs] [Substituted for the words "proper officer" by Notification No. GSR 370 (E) dated 16.5.2012 (w.e.f. 17.3.2009)];