https://www.taxtmi.com/acts?id=1184 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 12 Jun 2026 12:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1184 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. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1184