Control over warehoused goods
[91. (1) All warehoused goods shall be subject to the control of the appropriate officer.
(2) The appropriate officer may cause any warehouse, except a special bonded warehouse, to be locked.
(3) Subject to sub-section (4), no person shall, without the written permission of the appropriate officer-
(a) enter into a warehouse or remove any goods therefrom.
(b) unlock the warehouse which is locked under sub-section (2).
(4) An officer-
(a) not below the rank of Assistant Commissioner of Customs of the Customs Inspection Directorate or of the Customs Intelligence and [Investigation Directorate or of the Customs Valuation and Internal Audit Commissionerate, or]
(b) below the rank of Assistant Commissioner of Customs [of the said Directorates and Commissionerate] authorised by the officer mentioned in clause (a),
shall have access to any part of a warehouse and power to examine the goods, records, accounts and documents therein and ask any question as may deem necessary.]