law: Custom Act, 1962 
  145.
  
  Owner, Etc., to Perform Operations Incidental to Compliance with Customs Law. –
  
   
  All
  
  operations necessary for making any goods available for examination by the
  
  proper officer or for facilitating such examination shall be performed by, or
  
  at the expense of, the owner, importer or exporter of the goods, as the case
  
  may be.