10. The following amendments shall be made in the Customs Act, 1969 (IV of 1969), namely:ÔÇö (1) in section 25, after sub-section (6), the following new sub-section shall be added, namely:ÔÇö “(7) Notwithstanding anything contained in this section, the Government may, by notification in the official Gazette fix for the purpose of levying customs-duties, tariff values for any goods imported or exported as chargeable with customs-duty ad valorem.”; (2) in section 156, in sub-section (1) in the

	TABLE
	(1)		(2)	(3)
“10A.	If any person contravenes the conditions, limitations or restrictions, if any, imposed under section 19 or section 20 in respect of any goods which have been exempted from the payment of the customs-duties, under that section,		such person shall be liable to a penalty not exceeding five times the duty chargeable on such goods; and such goods shall also be liable to confiscation; and	19 & 20”;
	(b)   in item 14, in column 2, for the full stop at the end a semi-colon shall be substituted and thereafter the following shall be added, namely:—   “and upon conviction by a Magistrate he shall further be liable to imprisonment for a term not exceeding one year, or to a fine not exceeding Taka five thousand, or to both.”.