|Power to require production of books, etc. 6 of 1981, s.2. 7 of 2002, s.14.
||177. (1) Where -
(a) information has been given to the proper officer that goods have been, or are intended to be, smuggled, undervalued or dealt with contrary to this Act; or
(b) any thing or goods have been seized under this Act, then the proper officer may require the owner of the goods or thing forthwith to produce all books and documents, whether in written form or in micro-film, magnetic tape or any other form of mechanical or electronic data retrieval mechanism relating in any way thereto, or to any other goods imported, exported, carried coastwise, manufactured, purchased, sold or offered for sale by that owner within a period of five years immediately preceding the requirement.
(2) On production of the books or documents the proper officer may inspect and take copies of any entries therein; and the proper officer may seize and detain any such book or document if in his opinion it may afford evidence of the commission of an offence under this Act.