SECTION 106A.

Any proper officer authorised in this behalf by the Commissioner of Customs may, for the purpose of ascertaining whether or not the requirements of this Act have been complied with, at reasonable time, enter any place intimated under Chapter IV A or Chapter IV B, the case may be, and inspect the goods kept or stored therein and require any found therein, who is for the time being in charge thereof, to produce to him for inspection the accounts maintained under the said Chapter IV A or Chapter M the case may be, and to furnish to him such other information as he may reason require for the purpose of ascertaining whether or not such goods have illegally imported, exported or are likely to be illegally exported.