৪৪৷ Customs Act এর section 211 এর- (ক) sub-section () এর পরিবর্তে নিম্নরূপ sub-section () প্রতিস্থাপিত হইবে, যথা:- “() 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 three years.”; (খ) sub-section () এর পর নিম্নরূপ নূতন sub-section () সংযোজিত হইবে, যথা:- “() For the purposes of sub-section () and () 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.”|