Power to enter premises and inspect documents
16 Power to enter premises and inspect documents
The Controller, a Deputy Controller or an authorized officer may enter upon and search any premises and inspect any documents, books and papers and may inspect and take samples of any stocks of declared goods or of any other goods.
The Controller or a Deputy Controller or an authorized officer may impound or retain any documents, books and papers produced to him or inspected by him in pursuance of this section and may make copies or abstracts of those documents, books and papers, or of any entries therein, but the person entitled to those documents, books and papers, shall, in lieu thereof, be entitled within a reasonable time to a copy certified as correct by the Controller or a Deputy
Controller, and such certified copy shall be received in all courts as evidence and as of equal validity to the original.
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