Power to require information enables authorised customs officers to compel production of documents to verify drawback claims. Specially authorised Central Government officers may require manufacturers, exporters or other persons likely to possess relevant material to furnish information and produce books of account and other documents to determine the class or description of materials or components used in production, ascertain duty paid, verify correctness of information supplied for drawback determination, and verify claims for drawback, as considered relevant or useful by the Principal Commissioner or Commissioner of Customs.