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        Customs

        Regulation 10 - Accounts to be accessible to Customs Officer

        Manufacture and Other Operations in Warehouse Regulations, 1966

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        Access to accounts: customs officer may inspect or demand production of accounts and records for scrutiny at any time. The regulation grants the proper officer authority to access and scrutinise accounts and connected records for manufacture and other operations in a warehouse by inspecting them on site or calling for their production at any time.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Access to accounts: customs officer may inspect or demand production of accounts and records for scrutiny at any time.

                                The regulation grants the proper officer authority to access and scrutinise accounts and connected records for manufacture and other operations in a warehouse by inspecting them on site or calling for their production at any time.


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