Section 211A: Access to the premises and records by the officers of Customs

26[211A. Access to the premises and records by the officers of Customs.- The appropriate officer may, at any time after giving a notice in writing, visit any business or manufacturing premises where any raw materials, components, assemblies or sub-assemblies etc., imported at a notified reduced rate of the duties and taxes are manufactured, processed or stored, and inspect the goods, stocks, documents or records, data etc., and also take stock of the goods imported, manufactured, processed or stored, and the quantity thereof.]

Effective date: 1969-03-03

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