Power of Comptroller to enter premises, etc

(1) The Comptroller or any authorised officer of Customs may for any purpose related to the administration or enforcement of this Act and at any reasonable time having regard to the regular working hours and the related circumstances of the particular business, and on production of his letter of authorisation, enter into any premises or place where a business is carried on or any property is kept or anything is done in connection with the business or any books or records are or should be kept pursuant to this Act and may– (a) audit or examine the books and records and any account, voucher, letters, invoices, telegrams or other document which relates or may relate to the information that is or should be in the books or records to the value of imported goods under this Act; (b) examine property described by an inventory or any property, process or matter, an examination of which may, in his opinion, assist in determining the accuracy of an inventory or in ascertaining the information determining the value of imported goods under this Act; Custom and Excise Duties 21 (c) require the owner or manager of the property or business and any other person on the premises or place to give him all reasonable assistance with his audit or examination either orally or, if he so requires, in writing, on oath or otherwise and, for that purpose, require the owner or manager to attend at the premises or place with him; and (d) where during the course of such an audit or examination it appears to him that there has been a violation of this Act, seize, take away and retain any of the records, books, accounts, vouchers, letters, invoices, telegrams and other documents that appear to be relevant. (2) Where any book, record or other document has been seized, examined or produced under this section, the person by whom it was seized or examined or to whom it was produced may make, or cause to be made, one or more copies thereof and in any case in which the person to whom the original document was returned refuses or neglects to produce the original document in court, after having been required to do so by the Comptroller, a document purporting to be certified by the Comptroller to be a copy made pursuant to this sub-section shall be admissible in evidence and shall be conclusive evidence of the contents of the original document. Schedule II.