Section 115 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
115. Power to require access to place, vessel or conveyance for inspection or examination of goods.
- Any officer not below the rank of a sub-Inspector of excise may require any person who has the immediate possession, control or use of any land, building, enclosed place, premises, vessel, conveyance or other place which he desires to search under these rules, or of any dutiable goods, stored manufactured or carried thereupon or therein, to open or allow access to inspect or examine such place or conveyance or to open, unload, unpack or allow the Inspection or examination of such articles.
