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Section 145 of the Customs Act - Owner, etc., to perform operations incidental to compliance with customs law

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Last Updated: 17-09-2026

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.