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A166 EXCISE LAW TIMES [ Vol. 372

proper officer in such manner as may be prescribed by rules made under this
Act.
(2) Where the proper officer considers that the information furnished under
sub-section (1) is defective, he may intimate the defect to the person who has
furnished such information and give him an opportunity of rectifying the de-
fect within a period of seven days from the date of such intimation or within
such further period which, on an application made in this behalf, the proper
officer may allow and if the defect is not rectified within the said period of
seven days or, further period, as the case may be, so allowed, then, notwith-
standing anything contained in any other provision of this Act, such infor-
mation shall be deemed as not furnished and the provisions of this Act shall
apply.
(3) Where a person who is required to furnish information has not fur-
nished the same within the time specified in sub-section (1) or sub-section (2),
the proper officer may serve upon him a notice requiring him to furnish such
information within a period not exceeding thirty days from the date of ser-
vice of the notice and such person shall furnish such information.
Section 108B. Penalty for failure to furnish information return. - Where the
person who is required to furnish information under section 108A fails to do
so within the period specified in the notice issued under sub-section (3)
thereof, the proper officer may direct such person to pay, by way of penalty, a
sum of one hundred rupees for each day of the period during which the fail-
ure to furnish such information continues
Section 109. Power to require production of order permitting clearance of
goods imported by land. - Any officer of customs appointed for any area ad-
joining the land frontier of India and empowered in this behalf by general or
special order of the Board, may require any person in possession of any
goods which such officer has reason to believe to have been imported into
India by land, to produce the order made under section 47 permitting clear-
ance of the goods :
Provided that nothing in this section shall apply to any imported goods pass-
ing from a land frontier to a land customs station by a route appointed under
clause (c) of section 7.
Section 109A. Power to undertake controlled delivery. - Notwithstanding
anything contained in this Act, the proper officer or any other officer author-
ised by him in this behalf, may undertake controlled delivery of any con-
signment of such goods and in such manner as may be prescribed, to -
(a) any destination in India; or
(b) a foreign country, in consultation with the competent authori-
ty of such country to which such consignment is destined.
Explanation. - For the purposes of this section “controlled delivery”
means the procedure of allowing consignment of such goods to pass out of,
or into, the territory of India with the knowledge and under the supervision
of proper officer for identifying the persons involved in the commission of
an offence or contravention under this Act.
Section 110. Seizure of goods, documents and things. - (1) If the proper of-
ficer has reason to believe that any goods are liable to confiscation under this
Act, he may seize such goods :

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