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CMA Intermediate · Direct and Indirect Taxation · Customs Act

Under the Customs Act, 1962, who is required to perform, or bear the expense of, the operations necessary for making imported goods available for examination by the proper officer?

The owner, importer or exporter of the goods must perform these operations or bear their expense. Section 145 places the duty of making goods available for examination, or facilitating it, on the person dealing with the goods, not on the customs officer or the Government.

  1. AThe owner, importer or exporter of the goodsCorrect
  2. BThe proper officer who examines the goods
  3. CThe Board, from the customs revenue
  4. DThe Central Government through the port authority

Explanation

Section 145 provides that all operations necessary for making goods available for examination, or for facilitating the examination, are performed by or at the expense of the owner, importer or exporter. The customs officer or the Government does not bear this cost, so the other options are wrong.

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