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Powers of entry and inspection, etc. of officers.
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116.—(1) An officer may, at all reasonable times, enter premises in which excisable products are being, or are reasonably believed by the officer to be, produced, processed, held, stored or kept or in which any books, accounts or other documents or records relating or reasonably believed by the officer to relate to the production, processing, holding, storage, importation, purchase, packaging or putting up for sale, sale or disposal of excisable products are kept and may there—
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(a) search for, inspect, take account of, and, without payment, take samples of, any excisable products or any materials, ingredients or other substances used or to be used in the manufacture of excisable products,
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(b) require any person to produce all books, accounts or other documents or records relating to the production, processing, holding, storage, importation, purchase, packaging, sale or disposal of excisable products and, in the case of such information in a non-legible form (including such information in a computer), to produce it in a legible form, or to reproduce it in a permanent legible form, and
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(c) search for, inspect, and take copies of or extracts from any books, accounts or other documents or records (including, in the case of any such information in a non-legible form, a copy of or extract from such information in a permanent legible form) relating or believed by the officer to relate to the production, processing, holding, storage, importation, purchase, packaging, sale or disposal of excisable products,
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and such officer may remove and retain the said books, accounts or other documents or records for such period as may be reasonable for their further examination, and such person shall provide to such officer all facilities and assistance necessary for the exercise by such officer of any power conferred on him by this subsection.
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(2) Where an officer enters any premises under subsection (1) and any excisable products or materials, ingredients or other substances used or to be used in the manufacture of excisable products are found therein, or any books, accounts or other documents or records specified in that subsection are produced or found therein, he may question any person found therein in relation to such excisable products or such materials, ingredients or substances or in relation to such books, accounts or other documents or records and any such person shall give to such officer all information required of him by such officer which is in his possession or procurement.
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(3) Any person who fails without lawful and sufficient excuse to comply with any requirement under subsection (1), or who fails or refuses to give any information required of him under subsection (2), or who gives any such information which is false or misleading, or who resists, obstructs or impedes an officer in the exercise of any power conferred on him by this section, shall be guilty of an offence and shall be liable on summary conviction to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £1,000.
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(4) Any excisable products in respect of which an offence has been committed under this section, or any goods which are packed with or used in concealing such products, shall be liable to forfeiture.
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