A development company conducting a development enterprise which imports into the island any article with a declared benefit in respect of customs duty under the provisions of this Act shall—
(a) keep a record of the articles so imported in such form and containing such particulars as may be required by the Comptroller of Customs;
(b) cause such articles to be marked with such mark and in such manner as may be required by the Comptroller of Customs; and
(c) permit the Comptroller of Customs or any person authorised by him or her at all reasonable times to inspect such record and to have access to every part of the premises of the development enterprise for the purpose of examining any such articles which the Comptroller of Customs or the person authorised by him or her may believe to be therein and of satisfying themselves of the accuracy of the particulars in relation to such articles contained in such record.