Section 14(k) in Customs House Agents Licensing Regulations, 1984
(k)maintain records and accounts in such form and manner as may be directed from time to time by an [Assistant Commissioner of Customs] [Substituted by the Finance Act, 1995 (22 of 1995) Section 50.] and submit them for inspection to the said [Assistant Commissioner of Customs] [Substituted by the Finance Act, 1995 (22 of 1995) Section 50.] or an officer authorised by him whenever required;
