Section 4B in Imports and Exports (Control) Act, 1947
4B. [ Power to enter and inspect. [Inserted by Act 12 of 1976, Section 3.]
- Any person authorised in writing in this behalf by the Chief Controller or any officer serving under him, not being an officer below the rank of a Deputy Chief Controller (hereafter in this Act called the "authorised person"), may enter, at any reasonable time, any premises in which-(i)any imported goods or materials which are liable to confiscation under this Act, or(ii)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 imported goods, materials, 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.]
