Section 9(d) in The Customs and Central Excise Duties Drawback Rules, 1995
(d)obtaining any other information considered by [Commissioner of Central Excise or the Commissioner of Customs and Central Excise or the Commissioner of Customs and Central Excise, as the case may be] [Substituted words "the Central Government to be relevant or useful" by Notification No. G.S.R. 186(E) dated 3.3.2003 (w.e.f. 26.5.1955)], any officer of the Central Government specially authorised in this behalf by an [Assistant Commissioner] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50.] of Customs or of Central Excise, may require any manufacturer or exporter of goods or any other person likely to be in possession of the same to furnish such information and to produce such books of account and other documents as are considered necessary by such officer.
