১৩৷ Customs Act এর section 26 এর পরিবর্তে নিম্নরূপ নূতন section 26, 26A, 26B, 26C, 26D ও 26E প্রতিস্থাপিত হইবে, যথা:- “26. Requisition to produce documents.- () Where- (a) an officer of Customs has reasons to believe that goods have been unlawfully imported, exported, under valued or overvalued, entered, removed, or otherwise unlawfully dealt with by any person contrary to this Act or that any person attempts to import, export, under or overvalue, enter, remove or otherwise deal with any goods; or (b) goods have been seized under this Act, an officer of Customs not below the rank of an…