Customs Act, 1962 › Chapter XVII — Miscellaneous
Section 145. Owner etc to perform operations incidental to compliance with customs law
Customs Act, 1962
Bare Act
Owner, etc., to perform operations incidental to compliance with customs law. — All operations necessary for making any goods available for examination by the proper officer or for facilitating such examination shall be performed by, or at the expense of, the owner, importer or exporter of the goods, as the case may be.
Judgments on Section 145
- M/S. Samyak Synthetics Pvt Ltd vs Union Of India (2026:Rj-Jd:3620-Db) — Rajasthan High Court - Jodhpur, 20 Jan 2026. An exporter who inadvertently leaves the default 'N' instead of 'Y' in the MEIS declaration on a shipping bill cannot be mechanically denied the benefit where the intention to claim is otherwise manifested, and the…