6. The following amendments shall be made in the Customs Act, 1969 (IV of 1969), namely:-(1) in section 25, after sub-section (7), the following new sub-section shall be added, namely:-“(8) If the appropriate officer finds that the value of the goods declared by the importer in the bill of entry is less than the value determined under this section, he may, without prejudice to any other action which he may take in respect of the importer or such goods, require the importer to clear the goods on paying the duty on their value determined as aforesaid, or if the importer is unwilling or fails to do so, acquire them on behalf of the Government by paying to the importer their value as declared in the bill of entry.”;(2) in the First Schedule,-(a) against Tariff Heading No. 25.01 in column (1), against sub-head A.1. in column (2), in column (3), for the figure “10%” the figure “50%” shall be substituted;(b) against Tariff Heading No. 66.03 in column (1), in column (3), for the figure “50%” the figure “100%” shall be substituted; and(c) against Tariff Heading No. 84.10 in column (1), in column (3), for the figure “50%”, wherever occurring, the figure “100%” shall be substituted.