Section 9 in The Customs, Central Excise Duties and Service Tax Drawback Rules, 1995
9. Power to require submission of information and documents.
- For the purpose of -(a)determining the class or description of materials or components or input services used in the production or manufacture of goods or for determining the amount of duty or tax paid on such materials or components or input services, or(b)verifying the correctness or otherwise of any information furnished by any manufacturer or exporter or other persons in connection with the determination of the amount or rate of drawback, or(c)verifying the correctness or otherwise of any claim for drawback, or(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.
