Section 31
Power To Visit And Examine Goods In The Concerned Place
(1) An exporter may submit an application to the Customs Officer to visit the production site or go down of any goods to be exported by the exporter and examine such goods.
(2) If it appears to make examination of the goods as per the application received pursuant to Sub-section (1), the Customs Officer may visit such production site or go down on his or her own and examine such goods or send any of his or her sub-ordinate employee to such site or go down for such examination, by collecting the fees as prescribed.
(3) An importer may submit an application, accompanied by the prescribed documents and the declaration form filled up, to the Customs Officer for the examination of the goods imported by the importer outside the customs area.
(4) If, upon inquiring into the application received pursuant to Sub-
section (3), it appears reasonable to make such examination, the Customs Officer may, by obtaining prior approval of the Director General, visit the site outside the customs area on his or her own and examine the goods
or send any of his or her sub-ordinate employee for such examination, by collecting the fees as prescribed.
(5) Prior to making examination pursuant to Sub-section (4), the Customs Officer shall take a deposit of an amount to be set by adding fifty per cent duty to the duty chargeable on the goods according to the customs value
declared by the importer. The Customs Office shall refund the excess amount to the importer if such deposit is more than the customs duty chargeable on such goods and recover from the importer the shortfall amount if such deposit is less such customs duty.
(2) If it appears to make examination of the goods as per the application received pursuant to Sub-section (1), the Customs Officer may visit such production site or go down on his or her own and examine such goods or send any of his or her sub-ordinate employee to such site or go down for such examination, by collecting the fees as prescribed.
(3) An importer may submit an application, accompanied by the prescribed documents and the declaration form filled up, to the Customs Officer for the examination of the goods imported by the importer outside the customs area.
(4) If, upon inquiring into the application received pursuant to Sub-
section (3), it appears reasonable to make such examination, the Customs Officer may, by obtaining prior approval of the Director General, visit the site outside the customs area on his or her own and examine the goods
or send any of his or her sub-ordinate employee for such examination, by collecting the fees as prescribed.
(5) Prior to making examination pursuant to Sub-section (4), the Customs Officer shall take a deposit of an amount to be set by adding fifty per cent duty to the duty chargeable on the goods according to the customs value
declared by the importer. The Customs Office shall refund the excess amount to the importer if such deposit is more than the customs duty chargeable on such goods and recover from the importer the shortfall amount if such deposit is less such customs duty.