The Customs Act, 1962
36. RESTRICTIONS ON UNLOADING AND LOADING OF GOODS ON HOLIDAYS, ETC. –
No imported goods shall be unloaded from, and no export goods shall be loaded on, any conveyance on any Sunday or on any holiday observed by the Customs Department or on any other day after the working hours, except after giving the prescribed notice and on payment of the prescribed fees, if any :
Provided that no fees shall be levied for the unloading and loading of baggage accompanying a passenger or a member of the crew, and mail bags.