1[106A. Power to inspect.--Any proper officer authorised in this behalf by the 2[Principal
Commissioner of Customs or Commissioner of Customs] may, for the purpose of ascertaining whether or
not the requirements of this Act have been complied with, at any reasonable time, enter any place
intimated under Chapter IVA or Chapter IVB, as the case may be, and inspect the goods kept or stored
therein and require any person found therein, who is for the time being in charge thereof, to produce to
him for his inspection the accounts maintained under the said Chapter IVA or Chapter IVB, as the case
may be, and to furnish to him such other information as he may reasonably require for the purpose of
ascertaining whether or not such goods have been illegally imported, exported or are likely to be illegally
exported.]
1. Ins. by Act 12 of 1969, s. 3 (w.e.f. 3-1-1969).
2. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).