Power to search where toll or cess on import is leviable.-

If any person, bringing or receiving within the prescribed limits of the Corporation a conveyance or package on which a toll or cess on imports is believed to be leviable, refuses on the demand of an officer or servant authorized by the Commissioner in this behalf to permit the officer or servant to inspect , weigh or otherwise examine the contents of the conveyance or package for the purpose of ascertaining whether it contains any article in respect of which a toll or cess on imports is payable, or refuse to communicate to the officer any information or to exhibit to him any bill, invoice or document of a like nature which he may possess relating to the article or with the intension of defrauding the Corporation, communicates false information or exhibits any false forged, or fraudulent bill, invoice or document of a like nature he shall be punished, with a fine which may extend either ton ten times the duty leviable on the articles or to one thousand rupees whichever may be greater. (2) Any such person may demand that the conveyance or package or both, as the case may be , shall be taken without unnecessary delay before the Commissioner or person appointed by him for this purpose, who shall cause the inspection to be made in his presence.