Central Government Act
Section 110(4) in The Customs Act, 1962
(4) The person from whose custody any documents are seized under sub- section (3) shall be entitled to make copies thereof or take extracts therefrom in the presence of an officer of customs. CHAP CONFISCATION OF GOODS AND CONVEYANCES ANDIMPOSITION OF PENALTIES CHAPTER XIV CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES