Customs Act 1962
Searches, seizure and arrest
Section
106A. Power to inspect
Any
proper officer
authorised in this behalf by the
1[Principal
Commissioner of Customs or Commissioner of Customs]
[helldodold[Commissioner of Customs]helldod] may, for
the purpose of ascertaining whether or not the requirements of this Act have
been complied with, at any reasonable time, enter any place intimated under
Chapter IVA or Chapter IVB, as the case may be, and inspect the
goods
kept or
stored therein and require any person found therein, who is for the time being
in charge thereof, to produce to him for his inspection the accounts maintained
under the said Chapter IVA or Chapter IVB, as the case may be, and to furnish to
him such other information as he may reasonably require for the purpose of
ascertaining whether or not such goods have been illegally imported, exported or
are likely to be illegally exported.
1. Substituted
Vide
Section 78 of the Finance Act 2014