Section 26
Power To Ask For Proof, Evidence Or Receipt
(1) Where there is a reasonable ground to believe that any person has imported or is going to export any goods and has not paid the customs duty or it is known that the customs duty has not been paid, any employee of the Customs Office may ask such person to furnish an evidence showing the payment of customs duty of such goods or proof of the exemption of such goods from customs duty in the event of such exemption.
(2) Such person shall show the evidence or proof asked pursuant to Sub-section (1) to such employee. If that person fails to furnish such evidence or proof or if the proof submitted shows that the goods are not the same as mentioned in the proof, such employee shall produce such goods and person before the Customs Officer.
(3) The Customs Officer may, upon production made pursuant to Sub-section (2), issue an order to withhold such goods and shall take action against the person so produced on the offense of export or import smuggling.