Customs Act, 1969

CHAPTER-V

LEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES

From: 2023-08-01 - To: 0000-00-00 1[26. Obligation to produce documents and provide information.- (1) Any person, as and when required, in writing, by an officer of customs not below the rank of an Assistant Collector, shall,- (a) furnish information relating to importation, exportation, purchase, sales, transportation, storage or handling of any goods imported or exported; (b) produce for examination, documents or records that the appropriate officer considers necessary or relevant to the audit, inquiry or investigation under the Act; (c) allow the appropriate officer of Customs to take extracts from or make copies of documents or records; and (d) appear before an officer of Customs and answer any question put to him concerning goods, documents, records and transactions relating to the audit or inquiry or investigation. 2[(1A) Subject to rules, the Board or any officer authorized in this behalf may require any person to provide such information as is held by that person which is required for the purposes of End Use Verification of goods specified under Program Global Shield.] (2) The appropriate officer of Customs conducting an audit, inquiry or investigation as the case may be, under this Act, may require in writing any person, department, company or organization to furnish such information as is held by that person, department, company or organization which in the opinion of the appropriate officer is required for the completion of such audit, inquiry or investigation. (3) The Board may require in writing any person, department, company or organization, as the case may be, to provide information held by that person, department, company or organization, which…