¹[204B.  (1) All trade and passenger information gathered by Customs for clearance purpose shall be confidential and shall not be used except for –

(a) statistical purposes by the Board and other Government organizations; or

(b) purposes of comparison and evidence by the appropriate officer of Customs as against other imports and exports; or

(c) production as evidence before a legal proceeding or an organization explicitly so authorized by the Government; or

(d) disclosure of information subject to the condition and limitation under the Right to Information Act, 2009 (Act No. XX of 2009); or

(e) any other purposes to be determined by the Board.

(2) The Government may enter into any bilateral, regional, multilateral agreement or convention or any other arrangement to exchange of information for trade facilitation, effective risk analysis, verification of compliance and prevention, combating and investigation of offences under the provisions of this Act.

(3) The information exchanged under sub-section (2), subject to the limitation and condition provided under the agreement or convention or any such arrangement, may be used as evidence in investigations and proceedings under this Act or corresponding law of another country by which such arrangement exists.

(4) The Board shall, by notification in the official Gazette, specify the procedure and conditions subject to which such exchange shall be made and designation of the person through whom such information shall be exchanged.

(5) Any disclosure, publishing or dissemination of information except as provided above without explicit permission shall be an offence.]