Customs Act, 1962 — Chapter XVII: Miscellaneous
144. Power to take samples
- The proper officer may, on the entry or clearance of any goods, or at any time while they are being passed through the customs area, take samples of such goods, in the presence of the owner, for examination or testing, or for ascertaining the value or for any other purpose of this Act.
- After the purpose is served, the samples are, as far as practicable, restored to the owner, but if the owner requests, and it is feasible, the samples may be disposed of otherwise as the officer thinks fit.
- The owner of any goods sampled shall not be entitled to any payment for the sample, save where it is not restored or is materially damaged.
