Accounts and inspections

(1) All operators of duty free shops shall maintain accounts and records relevant to the storage, sales and receipts of goods in such shops in accordance with generally accepted accounting practices. (2) The Comptroller may at all reasonable times through officers authorised by him, inspect the accounts and records kept pursuant to subregulation (1) above, and may call for the production of such other books and records, whenever he considers this necessary. 78 Customs and Excise Duties