Power to examine article liable to toll or cess of imports.

Every person bringing or receiving within limits of the City any article in respect of which a toll or cess on imports is payable, shall when required by an officer duly authorized by the

Commissioner in this behalf and so far as may be necessary for ascertaining the amount of tax chargeable—

1. (a) permit the officer to inspect, examine, weigh and otherwise deal with the article, and
2. (b) communicate to the officer any information and exhibit to him any bill, invoice or document of a like nature which such person may possess relating to the article.