Section 3E and 4 of Customs Act, 1969 has explained powers of directorates and custom officers. The Federal Board of Revenue (FBR) issued the Customs Act, 1969 updated up to June 30, 2021. The Act incorporated amendments brought through Finance Act, 2021. Following is the text of section 3E and 4 of the Customs Act, 1969: 3E. Powers … Continue reading Powers of Directorates and Custom officers