Section 15(1)(e) in The Foreign Trade (Regulation) Rules, 1993
(e)may inspect such goods or goods connected with services or technology, materials, books of accounts, documents or things [including 'computer resource' as defined under the IT Act containing information in the form of 'electronic record'] and may take such notes, copies or extracts therefrom as he may think fit or require any person who is found to be in possession or control of any books of account or other documents [including documents maintained in the form of 'electronic record], to afford the authorised officer the necessary facility to inspect such books of account or other documents.