Section 10A(b) in The Export (Quality Control And Inspection) Act, 1963
(b)any books of account or other documents or things which, in his opinion, will be useful for, or relevant to, any proceeding under this Act, are suspected to have been kept or concealed, and inspect such commodity, books of account, other documents or things and may take such notes or extracts from such books of account or other documents as he may think fit.]
