Power to board conveyance, to question and to demand documents https://www.taxtmi.com/manuals?id=7150 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. en-us Wed, 19 Feb 2025 17:44:28 +0530 Wed, 19 Feb 2025 17:44:28 +0530 TaxTMI RSS Generator Power to board conveyance, to question and to demand documents https://www.taxtmi.com/manuals?id=7150 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. Manuals Customs Wed, 19 Feb 2025 17:44:28 +0530 https://www.taxtmi.com/manuals?id=7150