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The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter XIX


Power of the Government to call for and examine records
1[196L. The Government may, on its own motion 2[* * *], within one year of the passing of an order under this Act or the rules made thereunder, call for and examine the records of the proceedings relating to such order for the purpose of satisfying itself as to the legality or propriety of the order and may pass such orders as it thinks fit, rectifying any mistake or error which becomes apparent from such examination:
Provided that no such order which has the effect of confiscating goods of greater value or, enhancing any fine in lieu of confiscation enhancing any penalty or requiring the payment of a greater amount of duty shall be made unless the person affected by such order has been given an opportunity of being heard in person or through a counsel or other person duly authorised by him.]

  • 1
    Section 196B was substituted by section 5 of A_© AvBb, 1987 (1987 m‡bi 27 bs AvBb) which was renumbered as section 196L by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)
  • 2
    The words “or on an application made by any person” were omitted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)
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