¹[211. ²[(1) Every licencee, importer, exporter or their agents shall keep or cause to be kept such records as may be specified by the Board, for a period of ³[five years].] (2) Every such person must, as and when required by an officer of Customs,-(a) make the records and accounts available to Customs; (b) provide copies of the records and accounts as required; and(c) answer any question relevant to the matters arising under this Act asked by any officer of Customs in respect of them. (3) Where for the purpose of complying with sub-section (2) of this section, information is recorded or stored by means of an electronic or other device, the licensee, importer, exporter, or its agent, shall, at the request of an officer of Customs, operate the device, or cause it to be operated, to fulfil the requirements of sub-section (2).] ⁴[(4) For the purposes of sub-section (2) and (3) the audit agencies appointed by the Government under section 25A and an employee of that agency shall be deemed to be the officers of Customs.]