Power to board conveyance, to question and to demand documents - CBEC's Customs Manual 2023 - Customs

3. Power to board conveyance, to question and to demand documents: 3.1 Section 37 of the Customs Act, 1962 empowers the proper officer of Customs to board any conveyance carrying imported goods or export goods and Section 38 ibid provides that the proper officer may require the person in charge of any conveyance to answer any question or produce any documents. The person in charge of the conveyance is bound to comply with these requirements.