৪৬৷ Customs Act এর section 211 এর পরিবর্তে নিম্নরূপ নূতন section 211 প্রতিস্থাপিত হইবে, যথা:-“211. Keeping of business record.- (1) Every licencee, importer, exporter or his agent must keep or cause to be kept such records and accounts for such period not exceeding five years, as may be specified by the Board.(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-sections (2).”|