¹[10B. Power to search.--If the authorised officer has any reason to believe that--
         (a) any commodity which has been changed after inspection by any agency referred to sub-section (1) of section 7; or
         (b) any books of account or other documents or things which, in his opinion, will be useful for, or relevant to, any proceeding under this Act,
are secreted in any place, he may enter into and search such place or premises for such commodity, books of account, other documents or things.]