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