Audit or examination of records
83C. (1) An officer of Customs may at any time enter any premises or place where records are kept pursuant to section 211 of this Act and audit and examine those records either in relation to specific transactions or to the adequacy or integrity of the manual or electronic system or systems by which such records are created and stored.
(2) For the purposes of sub-section (1) of this section, an officer of Customs shall have full and free access to all lands, buildings and places and to all books, records and documents, whether in the custody or under the control of the licensee, importer, exporter or any other person, for the purpose of inspecting any books, records, and documents and any property, process, or matter that the officer considers,-
(a) necessary or relevant for the purpose of collecting any duty under the Act or for the purpose of carrying out any other function lawfully conferred on the officer, or
(b) likely to provide any information otherwise required for the purposes of this Act or for the discharge of any functions under this Act.
(3) The officer of Customs may make extracts from or copies of any such books, documents or records.
(4) Notwithstanding sub-sections (2) and (3) of this section, an officer of Customs shall not enter any private dwelling except with the consent of an occupier or owner thereof or pursuant to a warrant issued under this Act.]