Provisions Relating to Examination of Goods
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
29. Deemed examination : If, while examining any consignment or packet pursuant to Section 28, the goods held in the consignment or packet are found to be conforming to the submitted bills, invoices, other documents or details, the goods in the other consignments or packets which have not been examined shall also be deemed to have been examined.
30. Special test of goods :
(1) If it is required to subject any goods to a special test from the health or environmental perspective, the Customs Officer may get such goods tested by the concerned body or laboratory.
(2) For the purpose of Sub-section (1), the Customs Officer may take a specimen of such goods from the consignment or packet and send it to the concerned body or laboratory.
(3) The concerned authority or laboratory shall promptly test the goods sent for test pursuant to Sub-section (1) and send results thereof to the Customs Office promptly.
(4) If, in carrying out test pursuant to Sub-section (3), the goods appear to cause adverse effects or damage to the environment or health, the Customs Officer shall order the concerned importer to return such goods back to the concerned exporter of the foreign country, in such manner as prescribed. Provided that, prior to making such order, the Customs Officer may ask the importer to submit an evidence showing the refund of foreign currency paid for such goods or a bond covenanting to have refund of such foreign currency.
(5) If the concerned importer does not send back such goods pursuant to the order issued under Sub-section (4), the Customs Officer may seizure and destroy or decompose such goods and shall recover from the concerned importer the expenses incurred or likely to be incurred in such destroy or decomposition.
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.
32. Power to seal means of transport : After the clearance of goods by the Customs Office, such goods may be kept in the means of transport which is to be used for transporting them, and the Customs Office may seal such means of transport.
33. Prohibition on opening, inspection and examination : No body other than the authority authorized to make investigation under the prevailing laws on revenue leakage shall, without prior approval of the Ministry of Finance or the Director General, open, inspect and examine any goods cleared by the Customs Office and any means transporting such goods.