This course works through Chapter VI of the Customs Act 1962 alongside Chapter 2 of the Indian Customs Manual 2025, covering the legal obligations that apply from the moment a conveyance approaches Indian customs waters or airspace until Entry Inward is granted and cargo is ready for unloading. The course begins with Sections 28 and 29 — the designated places of arrival and the prohibition on mooring or landing other than at approved customs ports or airports — explaining why this restriction exists and how violations trigger liability under Section 116 and related penalty provisions. It then covers the obligations of the person-in-charge under Section 30, the filing of the Import General Manifest (IGM), the timeline requirements, late-filing penalties, and the amendment procedure for IGM corrections, since amendment situations are a frequent CBLE scenario.

The course explains Entry Inward under Section 31 — the formal customs permission to begin unloading — and the critical point that unloading before Entry Inward is granted constitutes an offence regardless of whether cargo is legitimate. This distinction between physical arrival and legal Entry Inward is one of the most tested procedural timelines in the CBLE and is treated with particular care. The course then covers the prohibition on unloading without Entry Inward under Section 32, restrictions on goods that may be unloaded under Section 33, approved places of unloading under Section 34, and the unloading procedure under Sections 35 and 36 including the role of the Landing Certificate. Chapter 2 of the Indian Customs Manual 2025 is mapped to each provision to show how these legal requirements operate through the ICEGATE-based IGM filing system, the role of Shipping Lines and Airlines as filers, and the treatment of transshipment and coastal cargo arriving on foreign-going vessels. Practical scenarios — a vessel arriving outside designated hours, an IGM with wrong port of discharge, an amendment filed after examination — are used throughout to build the answer-reasoning skill CBLE requires.