Power to require information and documents enables officers to verify inputs, duties paid and drawback claims for compliance. Power to require submission of information and documents authorises authorised Central Government officers, under delegation from an Assistant or Deputy Commissioner of Customs, to require manufacturers, exporters or other persons to furnish information and produce books of account and documents to establish the class or description of materials or input services, determine amounts of duty or tax paid, verify correctness of information or drawback claims, and obtain any other information considered relevant by the Principal Commissioner or Commissioner of Customs.