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Power to board conveyance allows customs officers to enter conveyances and require answers and production of documents. Section 37 empowers the proper officer of Customs to board conveyances carrying imported or export goods. Section 38 authorises the proper officer to require the person in charge to answer questions and produce documents, creating a compliance obligation to respond and furnish documentary evidence when demanded.
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.
<h1>Power to board conveyance allows customs officers to enter conveyances and require answers and production of documents.</h1> Section 37 empowers the proper officer of Customs to board conveyances carrying imported or export goods. Section 38 authorises the proper officer to require the person in charge to answer questions and produce documents, creating a compliance obligation to respond and furnish documentary evidence when demanded.
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