14. The following amendments shall be made in the Customs Act, 1969 (IV of 1969), namely:-(1) for section 30 the following shall be substituted, namely:-“30. Date for determination of import duty.- (1) The rate of duty applicable to, and the rate of exchange for computation of the value of, any imported goods shall be the rate of duty or, as the case may be, the rate of exchange prevailing on the date of the delivery of the bill of entry to the appropriate officer :Provided that, if such goods have been warehoused under this Act, the rate of duty applicable to, and the rate of exchange for computation of the value of, such goods shall be the rate of duty or, as the case may be, the rate of exchange applicable at the time of the actual removal of such goods from the warehouse for home consumption, and, in the case of goods delivered out of a warehouse for removal under bond to be re-warehoused, on which duty is paid in the event of their not being so re-warehoused the rate of duty or, as the case may be, the rate of exchange applicable at the time of the payment of duty. (2) For the purposes of this section and section 109,-(a) “rate of exchange” means the rate of exchange determined by the Government for the conversation of Bangladesh currency into foreign currency or foreign currency into Bangladesh currency;(b) “foreign currency” and “Bangladesh currency” have the meanings respectively assigned to them in the Foreign Exchange Regulation Act, 1947 (VII of 1947).”;(2) in section 79, in sub-section (1), in the proviso, for the words and comma “full information, to make a complete entry of any goods” the words “such information as is essential for submitting a bill of entry” shall be substituted;(3) for section 109 the following shall be substituted, namely:-“109. Re-assessment on alteration of duty.- If any goods have been entered for warehousing and assessed under section 80 but the rate of duty applicable thereto or the rate of exchange for the computation of the value thereof is subsequently altered, such goods shall be reassessed on the basis of the altered rate of duty or, as the case may be, rate of exchange and a new bond shall be executed by the owner in accordance with the provisions of section 86 to replace the bond originally executed by him.”;(4) for section 193 the following shall be substituted, namely:-“193. Appeals.- Any person aggrieved by any decision or order passed by an officer of customs under this Act, not being an order passed under section 82 or section 98, may, within three months of the date of such decision or order, appeal therefrom to the Board, or, in such cases as the Government directs, to any officer of customs not lower in rank than a Deputy Collector of Customs, and the appellate authority may thereupon make such further inquiry as it may consider necessary, and, after giving him an opportunity of being heard if he so desires, pass such order as it thinks fit, confirming, altering or annulling the decision or order appealed against:Provided that the appellate authority may, if it is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of two months:Provided further that no order confiscating goods of greater value, or enhancing any fine in lieu of confiscation, or imposing or enhancing any penalty, or requiring payment of any duty not levied or short-levied shall be passed unless the person affected thereby has been given an opportunity of showing cause against it and of being heard in person or through a counsel or other person duly authorised by him.”;(5) for section 196 the following shall be substituted, namely:-“196. Revision by the Government.- The Government may, on the application of any person aggrieved by any decision or order passed under section 193 or section 194 by an officer of customs or the Board, or an order passed under section 195 by the Board confiscating goods of greater value or enhancing any fine in lieu of confiscation or imposing or enhancing any penalty or requiring payment of any duty not levied or short-levied, if the application is made within four months of the date of such decision or order, pass such order in relation thereto as it thinks fit :Provided that the Government may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the aforesaid period of four months, allow it to be presented within a further period of four months:Provided further that no order confiscating goods of greater value, or enhancing any fine in lieu of confiscation, or imposing or enhancing any penalty, or requiring payment of any duty not levied or short-levied shall be passed unless the person affected thereby has been given an opportunity of showing cause against it and of being heard in person or through a counsel or other person duly authorised by him.”; and(6) in Chapter XIX, after section 196, the following new section 196A shall be added, namely:-“196A. Appearance by authorised representative.- (1) Notwithstanding anything contained in this Act, any person, who is entitled or required to attend before any officer of customs, an appellate authority, the Board or the Government in any proceedings under this Act or any rules made thereunder, otherwise than when required under law to attend personally, may attend in such proceedings by a person authorised by him in writing in this behalf, being a relative of, or a person regularly employed by, the aggrieved person, or an advocate who is entitled to plead in any Court of Law, or a Customs Consultant as defined and licensed under rules prescribed in this behalf, and not being disqualified under sub-section (2).(2) No person who has been dismissed from Government service shall be qualified to represent a person under sub-section (1); and if any advocate or Customs Consultant is found guilty of misconduct in connection with any customs proceedings by the authority empowered to take disciplinary action against members of the profession to which he belongs, or if any other person is found guilty of such misconduct by the Collector of Customs, the Collector of Customs may direct that he shall be thenceforward disqualified to represent a person under sub-section (1):Provided that-(a) no such direction shall be issued in respect of any person unless he is given a reasonable opportunity of being heard,(b) any person against whom such direction is issued may, within one month from the date of receipt of the direction, appeal to the Board to have the direction cancelled, and(c) no such direction shall take effect until one month from the date of receipt thereof by the person concerned or, when an appeal is preferred, until the disposal of the appeal.”.