26A. An officer of Customs not below the rank of Joint Commissioner may, by notice in writing, require any person (including any officer employed in or in connection with any Government department, Corporation, or local authority, or any officer employed in or in connection with any bank ¹[ , operator as defined in section 2(19) of বাংলাদেশ টেলিযোগাযোগ নিয়ন্ত্রণ আইন, ২০০১ or any statutory authority], as and when required to-(a) produce for inspection by an officer of Customs any documents or records ²[ including any modes of communication using telecommunication or radio apparatus] that the Joint Commissioner considers necessary or relevant to an investigation or audit under this Act;(b) allow the officer of Customs to make copies of or extracts from any such documents or records;(c) appear before the Joint Commissioner of Customs and answer all questions put to him concerning any goods or any transactions relating to those goods that are the subject of any such investigation, or concerning the documents or records that are relevant to any such investigation.