Section 28
Power To Open And Examine Consignment Or Packet
(1) The Customs Officer may open and examine, or give order to any of his or her sub- ordinate employees to open and examine, each and every consignment or packet of any goods whatsoever to be exported or imported or open and examine them randomly and casually or open and examine only a certain percentage of the same.
(2) In making examination pursuant to Sub-section (1), the examination of living animals, perishable goods and such other goods as the Customs Officer considers necessary shall be made first.
(3) Where the Customs Officer or his or her sub-ordinate employee has opened and examined the consignment or packets of goods pursuant to Sub-section (1), the method of such examination and a clear description of the items so examined shall be set down in the declaration form.
(4) If there is a suspicion about any consignment or packet examined or not examined under this Section or any
information is received about the same, the Customs Officer shall give order to any of his or her sub-ordinates to examine such consignment or packet if it has not been examined or to re-examine the same if it has already been examined..
(5) If any exporter or importer wishes to get the goods examined in his or her presence, that exporter or importer shall give information thereof in writing to the Customs Officer. Where information is so given, the Customs Officer may examine or cause to be examined the goods in presence of such exporter or importer. Provided that if such exporter or importer is not present at the time specified by the Customs Officer, nothing shall bar the examining of goods in the absence of such exporter or importer.
(6) While examining or causing examination pursuant to this Section, the Customs Officer may examine or cause examination only upon collection of the duty chargeable on the basis of declaration.
(7) Where, in making examination pursuant to Sub-section (6), the goods are not found the same as those set down in the declaration made by the exporter or importer or his or her agent or in the document attached with the declaration form, the importer shall not be entitled to get refund of the duty or to reconcile or adjust it with the chargeable duty if the duty has been collected prior to the examination of such goods.
(8) Prior to taking delivery of the goods once cleared from the customs area or after taking them outside the customs area, any officer deputed by the Director General or the Customs Officer of the concerned Customs Office may re-examine, or cause to be re-examined, such goods wholly or partly. While making such re-examination, the Director General or the Customs Officer shall provide information of the reason for such re- examination to the concerned importer
(2) In making examination pursuant to Sub-section (1), the examination of living animals, perishable goods and such other goods as the Customs Officer considers necessary shall be made first.
(3) Where the Customs Officer or his or her sub-ordinate employee has opened and examined the consignment or packets of goods pursuant to Sub-section (1), the method of such examination and a clear description of the items so examined shall be set down in the declaration form.
(4) If there is a suspicion about any consignment or packet examined or not examined under this Section or any
information is received about the same, the Customs Officer shall give order to any of his or her sub-ordinates to examine such consignment or packet if it has not been examined or to re-examine the same if it has already been examined..
(5) If any exporter or importer wishes to get the goods examined in his or her presence, that exporter or importer shall give information thereof in writing to the Customs Officer. Where information is so given, the Customs Officer may examine or cause to be examined the goods in presence of such exporter or importer. Provided that if such exporter or importer is not present at the time specified by the Customs Officer, nothing shall bar the examining of goods in the absence of such exporter or importer.
(6) While examining or causing examination pursuant to this Section, the Customs Officer may examine or cause examination only upon collection of the duty chargeable on the basis of declaration.
(7) Where, in making examination pursuant to Sub-section (6), the goods are not found the same as those set down in the declaration made by the exporter or importer or his or her agent or in the document attached with the declaration form, the importer shall not be entitled to get refund of the duty or to reconcile or adjust it with the chargeable duty if the duty has been collected prior to the examination of such goods.
(8) Prior to taking delivery of the goods once cleared from the customs area or after taking them outside the customs area, any officer deputed by the Director General or the Customs Officer of the concerned Customs Office may re-examine, or cause to be re-examined, such goods wholly or partly. While making such re-examination, the Director General or the Customs Officer shall provide information of the reason for such re- examination to the concerned importer