Customs Act,1962

Act No : 52

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Section : Owner, etc., to perform operations incidental to compliance withcustoms law.

145.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.

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