৭।  Customs Act, 1969 (Act No. IV of 1969), অতঃপর উক্ত Act বলিয়া উল্লিখিত, এর section 196A এর sub-section (3) এর পরিবর্তে নিম্নরূপ sub-section (3) প্রতিস্থাপিত হইবে, যথা:-

“(3) Every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against is received by the Commissioner of Customs or, as the case may be, the other party preferring the appeal:

Provided that the President of the Appellate Tribunal may, if he is satisfied that the appellant has not been able to file an appeal within the aforesaid period of three months due to reasonable grounds, allow it to be presented within a further period of two months.”।