Customs examination compliance places responsibility on owners, importers, or exporters to make goods available for inspection. Owner, importer or exporter of goods must perform, or bear the expense of performing, all operations necessary to make goods available for examination by the proper officer and to facilitate that examination. The provision allocates responsibility for incidental compliance steps to the person concerned with the goods, ensuring that customs inspection can be carried out effectively and without delay.
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.
Customs examination compliance places responsibility on owners, importers, or exporters to make goods available for inspection.
Owner, importer or exporter of goods must perform, or bear the expense of performing, all operations necessary to make goods available for examination by the proper officer and to facilitate that examination. The provision allocates responsibility for incidental compliance steps to the person concerned with the goods, ensuring that customs inspection can be carried out effectively and without delay.
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