PREVENTION OF SMUGGLING - POWERS OF SEARCH, SEIZURE AND ARREST-ADJUDICATION OF OFFENCES
Power to station officers in certain factories
176. An officer of Customs not below the rank of an Assistant Commissioner of Customs may, if he so deems fit, station an officer of Customs in any factory or building used for commercial purposes and situated within five miles of the frontier of Bangladesh with the object of ensuring that the factory or building is not used in any way for the unlawful or irregular importation or exportation of goods and the officer so stationed shall have the power to inspect at all reasonable times the records of the factory or business carried on in the building and such other powers as may be prescribed by rules.
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