72. Cost of loading and un-loading for search and seizure to be borne by the dealer / person / transporter.
- For any search and seizure as aforesaid, the un-loading, re-loading, un-packing and re-packing of goods as may be required shall be done by the dealer / person/ transporter or his agent at his own expense within the time specified by the authorized officer. But in case, no irregularity is found and goods or documents are not seized, the dealer / person/ transporter or his agent shall not bear the cost of loading and unloading for search.
