৫। উক্ত Act এর section 114 এর-

(ক) sub-section (1) এর পরিবর্তে নিম্নরূপ sub-section (1) প্রতিস্থাপিত হইবে, যথা:-

“(1) A register shall be kept of all bonds entered into for customs-duties on warehoused goods, and entry shall be made for all goods irrespective of duty paid or not in separate manner in such register of all particulars required by section 113 to be specified, or in the case of Special Bonded warehouse entry shall be made in a register to be prescribed by the Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board.”;

(খ) sub-section (2) এর পর নিম্নরূপ নূতন sub-section (3) সংযোজিত হইবে, যথা:-

“(3) Any owner of a bonded warehouse or a special bonded warehouse shall make entry of the particulars of goods purchased from local market or imported by payment of duties and taxes into the register as prescirbed by the Commissioner of Customs (Bond) or any other Commissioner of Customs authorized by the Board.”।