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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Obligation to facilitate customs inspection: owner, importer or exporter must perform operations to enable examination at their expense.</h1> Section 145 requires the owner, importer or exporter to perform all operations necessary to make goods available for examination by the proper officer and to facilitate such examination, and provides that those operations must be performed by, or at the expense of, the owner, importer or exporter.

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