৩৷ (১) section 2 এর clause (s) এর দফা (b) তে উল্লিখিত æTaka two lakhs” শব্দগুলির পরিবর্তে æTaka ten lakhs” শব্দগুলি প্রতিস্থাপিত হইবে;(২) section 7 এ উল্লিখিত "All officers of Excise, Police, and the Civil Armed Forces,” শব্দগুলি ও কমাগুলির পরিবর্তে "All officers of Excise, Value Added Tax, Police, Civil Armed Forces, Income Tax, Scheduled Bank, Narcotics and liquor” শব্দগুলি ও কমাগুলি প্রতিস্থাপিত হইবে;(৩) section 99 এ "Collector” শব্দটির পরিবর্তে "Commissioner” শব্দটি প্রতিস্থাপিত হইবে;(৪) section 102 তে "Collector” শব্দটির পরিবর্তে "Commissioner” শব্দটি প্রতিস্থাপিত হইবে;(৫) section 119 এর পর নিম্নরূপ নূতন section 119A সন্নিবেশিত হইবে, যথা:-"119A. Power to add, alter or relax the condition, etc.- The Government may, by notification in the official Gazette, add or alter any condition or requirement contained in any provision of this chapter, and if it considers expedient, relax any provision thereof, to meet any special requirement.”;(৬) section 193C এর পরিবর্তে নিম্নরূপ section 193C প্রতিস্থাপিত হইবে, যথা:-"193C. Appeal by the Commissioner against the certificate issued by any preshipment inspection agency.- (1) If the price or any other particular verified and certified by any preshipment inspection agency in accordance with the notification issued under section 25A appears unreasonable to the Commissioner on the basis of reliable and substantial evidences available to him, he may, after giving order for the provisional assessment of the subject goods on the basis of the certified price, prefer an appeal to the Appellate Tribunal constituted under section 196 within one month of the date of such order, explaining the reason of the certified price being unreasonable to him and the Appellate Tribunal may thereupon make such further inquiry as it considers necessary and after giving the Commissioner, the local representative of the concerned preshipment inspection agency and the importer an opportunity of being heard, if they so desire, pass such order as it thinks fit, including fixing the price of the subject goods for the purpose of final assessment.(2) No fee shall be payable for an appeal under sub-section (1);”;(৭) section 202 এর sub-section (1) এর-(ক) clause (d) এ "Excise Officer” শব্দগুলির পর "and Value Added Tax Officer” শব্দগুলি সন্নিবেশিত হইবে;(খ) clause (e) এর শেষে ফুলষ্টপের পরিবর্তে সেমিকোলন প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ clause (f) সংযোজিত হইবে, যথা:-"(f) require, by a notice in writing, any Scheduled Bank having deposit of money of the person from whom such duty or regulatory duty or penalty or any other sum is recoverable or due to freeze the account or make the account inoperative on receipt of the notice.”;