Section 9(d) in The Customs, Central Excise Duties and Service Tax Drawback Rules, 1995
(d)obtaining any other information considered by [Principal Commissioner of Customs or Commissioner of Customs] [Substituted 'Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be or the Principal Commissioner or Commissioner of Customs and Central Excise' by Notification No. G.S.R. 723(E), dated 29.6.2017 (w.e.f. 26.5.1995).], any officer of the Central Government specially authorized in this behalf by an Assistant Commissioner of Customs or Deputy Commissioner of Customs [* * *] [Omitted 'or of Central Excise' by Notification No. G.S.R. 723(E), dated 29.6.2017 (w.e.f. 26.5.1995).], 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.
