Rule 9 - Power to require submission of information and documents - Customs, Central Excise Duties and Service Tax Drawback Rules, 1995

RULE 9. Power to require submission of information and documents. - For the purpose of - [(a) determining the class or description of materials or components or input services used in the production or manufacture of goods or for determining the amount of duty or tax paid on such materials or components or input services, or] (b) verifying the correctness or otherwise of any information furnished by any manufacturer or exporter or other persons in connection with the determination of the amount or rate of drawback, or (c) verifying the correctness or otherwise of any claim for drawback, or (d) obtaining any other information considered by the 2 [Principal Commissioner of Customs or Commissioner of Customs ], as the case may be, to be relevant or useful], any officer of the Central Government specially authorised in this behalf by an [Assistant Commissioner of Customs or Deputy Commissioner of Customs] 3 [***], may require any manufacturer or exporter of goods or any other person likely to be in possession of the same to furnish such information and to produce such books of account and other documents as are considered necessary by such officer. ---------------- Notes:- 1. Substituted vide Not. 23/2014 - Dated 6-8-2014. 2. Substituted vide Not. 58/2017 - Dated 29-6-2017 w,e.f. 1st day of July, 2017 before it was read as, [ 1 [Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be] or the 1 [Principal Commissioner or Commissioner] of Customs and Central Excise 3. Omitted vide Not. 58/2017 - Dated 29-6-2017 w,e.f. 1st day of July, 2017 before it was read as, or of Central Excise