৮৷ Customs Act, 1969 (IV of 1969), অত:পর Customs Act বলিয়া উল্লিখিত, এর-(ক) section 2 এর-(অ) clause (a) এর পরিবর্তে নিম্নরূপ clause (a) প্রতিস্থাপিত হইবে, যথা:-“(a) “agent” means any person, including a shipping agent, clearing and forwarding agent, cargo agent, freight forwarding agent and stevedore, licensed under section 207, or any person permitted to transact any business under section 208;”;(আ) clause (c) এর পরিবর্তে নিম্নরূপ clause (c) প্রতিস্থাপিত হইবে, যথা:-“(c) “bill of entry” means a bill of entry delivered under section 79, and includes, an electronically transmitted bill of entry in such cases and in such manner containing such particulars as the Board may specify;”;(ই) clause (d) এর পরিবর্তে নিম্নরূপ clause (d) প্রতিস্থাপিত হইবে, যথা:-“(d) “bill of export” means a bill of export delivered under section 131, and includes an electronically transmitted bill of export in such cases and in such manner containing such particulars as the Board may specify;”;(ঈ) clause (k) এর পর নিম্নরূপ clause (kk) সন্নিবেশিত হইবে, যথা:-“(kk) “export manifest” means an export manifest delivered under section 53, and includes an electronically transmitted export manifest in such cases and in such manner containing such particulars as the Board may specify;”;(উ) clause (l) এর পর নিম্নরূপ নূতন clause (ll) সন্নিবেশিত হইবে, যথা:-“(ll) “import manifest” means an import manifest delivered under sections 43 and 44, and includes an electronically transmitted import manifest in such cases and in such manner containing such particulars as the Board may specify;”;(ঊ) clause (t) এর পরিবর্তে নিম্নরূপ নূতন clauses (t) এবং (tt) প্রতিস্থাপিত হইবে, যথা:-“(t) “special bonded warehouse” means a warehouse mentioned in section 117A;(tt) “warehouse” means a place appointed under section 12 or a place licensed under section 13;”৷

৯৷ Customs Act এর section 17 এর বিদ্যমান বিধান উক্ত section এর sub-section (1) রূপে সংখ্যায়িত হইবে, এবং উক্তরূপে সংখ্যায়িত sub-section (1) এর পর নিম্নরূপ নূতন sub-section (2) সংযোজিত হইবে, যথা:-“(2) Where any goods are detained under sub-section (1) and, within thirty days of such detention, a criminal case is not instituted nor a show cause notice in respect of the goods is issued under section 180, the appropriate officer shall assess the customs duty, if any, leviable on the goods as if the goods were lawfully imported or as the case may be, attempted to be exported, and on payment of such duty, if any, the officer shall release the goods:Provided that the Commissioner of Customs may, on the application of the appropriate officer and for reasons to be recorded in writing, extend the said period of thirty days by a period not exceeding fifteen days.”৷

১০৷ Customs Act এর section 18 এর-(ক) sub-section (1) এর clause (c) এর শেষে অবস্থিত full stop এর পরিবর্তে colon প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ proviso সংযোজিত হইবে, যথা:-“Provided that no customs duty under this Act or other tax leviable by a customs officer under any other law for the time being in force shall be levied or collected in respect thereof, if-(a) in value of the goods in any one consignment do not exceed one thousand taka; and(b) the total amount of such duty and tax does not exceed taka one thousand.”; Ges(খ) sub-section (2) এর পরিবর্তে নিম্নরূপ নূতন sub-section (2) প্রতিস্থাপিত হইবে, যথা:-“(2) The Government may, by notification in the official Gazette, levy, subject to such conditions, limitations or restrictions as it may deem fit to impose, a regulatory duty on all or any of the goods specified in the First Schedule at the rate not exceeding the highest rate of customs duty for any goods specified in the said Schedule.”|

১১৷ Customs Act এর section 19 এর sub-section (1) এর শেষে অবস্থিত full stop এর পরিবর্তে colon প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ নূতন proviso সংযোজিত হইবে, যথা:- “Provided that if, in a financial year, exemption under this sub-section is given in respect of any goods the rate of duty cannot be changed more than once in that year so as to increase that rate.”৷

১২৷ Customs Act এর section 25 এর-(ক) sub-section (1) এর পর নিম্্নবর্ণিত Explanation সংযোজিত হইবে:-“Explanation.- For the purposes of this sub-section, the expression-(a) “the time of importation” means-(i) the date on which a bill of entry is presented under section 79 in case of goods cleared for home-consumption;(ii) the date on which the bonded goods are actually removed from the warehouse in case of goods cleared from a warehouse for home consumption under section 104;(iii) in the case of presentation of a bill of entry in anticipation of arrival of a vessel or aircraft by which the goods are imported, the date on which the manifest of the conveyance is delivered after its arrival;(iv) the date of payment of duty in the case of any other goods; and(b) “the time of exportation” means the time when the bill of export is delivered under section 131, or when export of the goods is allowed without a bill of export or in anticipation of the presentation of a bill of export, the time when the goods is taken to the customs port or customs airport or customs station for the purpose of export;(c) (i) “the place of importation” means the customs port or customs airport or the customs station at which the bill of entry is first submitted; and(ii) “place of exportation” means the customs port or the station at which the bill of export is submitted.”;(খ) sub-section (3) এর “tariff values” শব্দগুলির পর “or minimum values” শব্দগুলি সংযোজিত হইবে; (গ) sub-section (5) এর পর নিম্নরূপ নূতন sub-section (6) সংযোজিত হইেবঃ- “(6) For the purposes of sub-section (1)-(a) the value of any goods shall include the freight, insurance, commission and all other cost, charges and expenses incidental to the sale and delivery at the place of importation or exportation; and(b) the Board may, by notification in the official Gazette, fix the freight for the transportation of any goods or class of goods by aircraft that are delivered or could have been delivered at a Customs airport to the buyer.”|

১৩৷ Customs Act এর section 26 এর পরিবর্তে নিম্নরূপ নূতন section 26, 26A, 26B, 26C, 26D ও 26E প্রতিস্থাপিত হইবে, যথা:-“26. Requisition to produce documents.- (1) Where-(a) an officer of Customs has reasons to believe that goods have been unlawfully imported, exported, under valued or overvalued, entered, removed, or otherwise unlawfully dealt with by any person contrary to this Act or that any person attempts to import, export, under or overvalue, enter, remove or otherwise deal with any goods; or(b) goods have been seized under this Act, an officer of Customs not below the rank of an Assistant Commissioner may, by notice in writing, require that person or any person whom the officer suspects to be or to have been the owner, importer or exporter of those goods, or agent thereof, as the case may be, as and when required, to produce and deliver to the officer or to any other specified Customs officer all books of account, invoice books, or other books, records or documents in which any entry or memorandum appears or may be supposed to appear in respect of the purchase, importation, exportation, cost, or value of, or payment for, the goods and any other goods so imported or exported or otherwise dealt with within a period of three years preceding the date of the notice.(2) In addition to the requirements of sub-section (1) of this section, an officer of Customs not below the rank of an Assistant Commissioner may require the owner or importer or exporter of those goods, or agent thereof, as the case may be, as and when required, to-(a) produce for the inspection of the officer or any specified Customs officer, and allow the officer to make copies of or extracts from, any of the documents, books, or records referred to in sub-section (1), and(b) answer any question concerning those documents, books, or records.26A. Further powers in relation to documents.- An officer of Customs not below the rank of Joint Commissioner may, by notice in writing, require any person (including any officer employed in or in connection with any Government department, Corporation, or local authority, or any officer employed in or in connection with any bank), as and when required to-(a) produce for inspection by an officer of Customs any documents or records that the Joint Commissioner considers necessary or relevant to an investigation or audit under this Act;(b) allow the officer of Customs to make copies of or extracts from any such documents or records;(c) appear before the Joint Commissioner of Customs and answer all questions put to him concerning any goods or any transactions relating to those goods that are the subject of any such investigation, or concerning the documents or records that are relevant to any such investigation.26B. A Customs officer may take possession of and retain documents and records.- (1) A Customs officer may take possession of and retain any document or record presented in connection with any entry or required to be produced under this Act.(2) Where the Customs officer takes possession of a document or record under sub-section (1) of this section, the said officer shall, at the request of the person otherwise entitled to the document or record, provide that person with a copy of the document certified by him or on his behalf under the seal of the Customs as a true copy.(3) Every copy so certified shall be admissible as evidence in all Courts as if it were the original.26C. Copying of documents obtained during search.- (1) Where an officer of Customs or an authorised person carries out any lawful search, inspection, audit, or examination under this Act, and has reasonable cause to believe that documents coming into his possession during such search, inspection, audit, or examination are evidence of the commission of an offence under this Act, he may remove the documents for the purpose of making copies.(2) The documents or records so removed must, as soon as practicable after copies thereof have been made, be returned to the person otherwise entitled to them.(3) A copy of any such document certified by or on behalf the officer of Customs under the seal of the Customs shall be admissible in evidence in all Courts as if it were the original.26D. Retention of documents and goods obtained during search.- (1) Where an officer of Customs or an authorised person carries out any lawful search, inspection, audit, or examination under this Act, and has reasonable cause to believe that any document or goods coming into his possession during such search, inspection, audit, or examination are evidence of the commission of an offence under this Act, or are intended to be used for the purpose of committing any offence under this Act, the officer or his authorised person may take possession of and retain the documents or goods, as the case may be.(2) Where an officer of Customs or his authorised person takes possession of a document under sub-section (1) of this section, he shall, at the request of the person otherwise entitled to the document, provide that person with a copy of the document certified by or on behalf of the Custom officer under the seal of the Customs as a true copy.(3) Every copy so certified shall be admissible in evidence in Courts as if it were the original.”|

১৪৷ Customs Act এর section 27 এর sub-section (1) এর clause (b) তে “, other than warehoused goods,” শব্দগুলি এবং কমাগুলি বিলুপ্ত হইবে৷

১৫৷ Customs Act এর section 30 এর clause (a) এর “that section” শব্দগুলির পর নিম্নরূপ শব্দসমূহ সন্নিবেশিত হইবে, যথা:- “and a bill of entry number is allocated thereto”৷

১৬৷ Customs Act এর section 32 এর-(ক) sub-section (1) এর-(অ) clause (b) এর শেষে comma এর পর “or” শব্দটি সংযোজিত হইবে;(আ) clause (b) এর পর নিম্নরূপ নূতন clause (c) সন্নিবেশিত হইবে, যথা:-“(c) transmits any statement, document, information or record through electronic device or produces soft copy thereof,”;(খ) sub-section (3) এর- “charge” শব্দটির পর “amounting to not less than one thousand taka” শব্দসমূহ সন্নিবেশিত হইবে; (গ) sub-section (4) এর শেষে full stop এর পরিবর্তে colon প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ proviso সংযোজিত হইবে, যথা:-“Provided that where the amount so determined is less than one thousand taka, the person concerned shall not be required to make the payment.”|

১৭৷ Customs Act এর section 45 এর sub-section (1) এর শেষে full stop এর পরিবর্তে colon প্রতিস্থাপিত হইবে এবং অত:পর নিম্নরূপ proviso সন্নিবেশিত হইবে, যথা:- “Provided that the manifest transmitted by a registered user under section 79C having unique user identifier allotted to him under section 79D shall not be required to be signed for the purpose of this section.”৷

১৮৷ Customs Act এর section 48 এ “crew” শব্দটির পর “, passengers” কমা ও শব্দটি সন্নিবেশিত হইবে৷

১৯৷ Customs Act এর section 53 এর sub-section (1) এর শেষে অবস্থিত semicolon এর পরিবর্তে colon প্রতিস্থাপিত হইবে, এবং তত্পর নিম্নরূপ proviso সন্নিবেশিত হইবে, যথা:- “Provided that the export manifest transmitted by a registered user under section 79C having unique user identifier allotted to him under section 79D shall not be required to be signed for the purpose of this section.”৷

২০৷ Customs Act এর section 79 এর- (ক) sub-section (1) এর পর নিম্নরূপ নূতন sub-section (1A) সন্নিবেশিত হইবে, যথা:-“(1A) The Commissioner of Customs may within the period specified in sub-section (2) require the owner who has delivered or transmitted a bill of entry in electronic form to submit to the appropriate officer a paper bill of entry duly signed by the owner or his authorised agent, containing such information and documents as the said Commissioner may specify”;(খ) sub-section (2) এর proviso এর পরিবর্তে নিম্নরূপ নূতন proviso প্রতিস্থাপিত হইবে, যথা:-“Provided that the Commissioner of Customs may permit a bill of entry to be presented even before the delivery of the manifest if the vessel or the aircraft by which the goods have been shipped for importation into Bangladesh is expected to arrive within thirty days from the date of such presentation.”|

২১৷ Customs Act এর section 79A এর পর নিম্নরূপ নূতন section 79B, 79C, 79D, 79E, 79F এবং 79G সন্নিবেশিত হইবে, যথা:-“79B. Access to Customs computerised entry processing systems.- No person shall transmit to, or receive information from, a Customs computerised entry processing system unless that person is registered by the Commissioner of Customs as a user of that Customs computerised entry processing system.79C. Registered users.- (1) A person who wishes to be registered as a user of a Customs computerised entry processing system may apply in writing to the Commissioner of Customs in the prescribed form and shall provided such information in relation to the application as required by the Commissioner.(2) The said Commissioner may require an applicant for registration to give such additional information as the said Commissioner considers necessary for the purpose of the application.(3) The said Commissioner may-(a) grant the application subject to such conditions and limitations as the said Commissioner thinks fit; or(b) refuse the application.(4) The said Commissioner shall give notice in writing to the applicant of his decision.79D. Registered users to be allocated unique user identifier-(1) A person who is registered as a user of a Customs computerised entry processing system shall be allocated a unique user identifier for use in relation to that Customs computerised entry processing system by the Commissioner of Customs, in such form or of such a nature as the Commissioner of Customs may determine.(2) The unique user identifier allocated pursuant to sub-section (1) of this section shall be used by the registered user for the purpose of transmitting information to or receiving information from that Customs computerised entry processing system.(3) The Commissioner of Customs may, by notice in writing, impose conditions and limitations on a particular registered user, or on registered users generally, relating to the use and security of unique user identifiers.79E. Use of unique user identifier.- (1) Where information is transmitted to a Customs computerised entry processing system using a unique user identifier issued to a registered user by the Commissioner of Customs for that purpose, the transmission of that information shall, in the absence of proof to the contrary, be sufficient evidence that the registered user to whom the unique user identifier has been issued has transmitted that information.(2) Where a unique user identifier is used by an individual who is not entitled to use it, sub-section (1) of this section does not apply if the registered user to whom the unique user identifier was issued has, prior to the unauthorised use of the unique user identifier, notified the Commissioner of Customs in writing that the unique user identifier is no longer secure.79F. Cancellation of registration of registered user.- (1) Where at any time the Commissioner of Customs having jurisdiction is satisfied that a person who is a registered user of a Customs computerised entry processing system has-(a) failed to comply with a condition of registration imposed by the said Commissioner under section 79C (3) of this Act; or(b) failed to comply with, or acted in contravention of, any conditions imposed by the said Commissioner under section 79D(3) of this Act in relation to the use and security of the registered user's unique user identifier; or(c) has been convicted of an offence under this Act in relation to improper access to or interference with a Customs computerised entry processing system,-the said Commissioner may cancel the registration of that individual as a registered user by giving notice in writing to that person setting out the reasons for the cancellation.79G. Customs to keep records of transmission.- (1) The Customs must keep a record of every transmission sent to or received from a registered user using a Customs computerised entry processing system.(2) The record described in sub-section (1) of this section must be kept for a period of five years from the date of the sending of or the receipt of the transmission, or for such other period as may be prescribed.”|

২২৷ Customs Act এর section 80 এর sub-section (1) এ “tested” শব্দটির পর “in the presence of the owner or his agent, unless due to any exceptional circumstance such presence cannot be allowed” শব্দগুলি ও কমা সন্নিবেশিত হইবে৷

২৩৷ Customs Act এর section 82 এর পর নিম্নরূপ নতূন section 82A সন্নিবেশিত হইবে, যথা:-“82A. Procedure in case of goods not assessed or out-passed by Customs after presentation of the related bill of entry within a specified period.- If any goods, other than goods detained, seized, confiscated, under adjudication or appeal under the provisions of this Act, for which a bill of entry has duly been presented, are not assessed and out-passed within seven working days the owner of such goods may serve a notice upon the Commissioner to finalise the Customs formalities within three working days enabling him to pay duty and taxes and clear the goods, and the said Commissioner or any officer authorised on his behalf shall do so, if the import is in order, or issue a show cause notice if the import is not in order.Explanation.- For the purpose of this section “detained goods” include goods detained for chemical examination, radiation test, reference for resolution disputes on of classification, value, ITC aspect or any other legal disputes.” |

২৪৷ Customs Act এর section 83 এর নিম্নরূপ নূতন section 83A, 83B এবং 83C সন্নিবেশিত হইবে, যথা:-“83A. Amendment of assessment.- (1) An officer of Customs not below the rank of an Assistant Commissioner of Customs may from time to time make or cause to be made such amendments to an assessment of duty or to the value taken for the purpose of assessment of duty as he thinks necessary in order to ensure the correctness of the assessment even though the goods to which the value or the duty relates have already passed out of Customs control or the duty originally assessed has been paid.(2) If the amendment has the effect of imposing a fresh liability or enhancing an existing liability, a demand notice in writing shall be given by the officer of Customs to the person liable for the duty.(3) Unless otherwise specified in this Act, the due date for payment against the aforesaid demand notice shall be thirty working days from the date of issue of such a written demand notice by the officer of Customs.83B. Limitation of time for amendment assessments.- (1) Where an assessment of duty has been made under this Act, the officer of Customs is not entitled to increase the amount of the assessment after the expiration of three years from the date on which the original assessment was made.(2) Notwithstanding sub-section (1) of this section, in any case where the entry or any declaration made in relation to the goods was fraudulent or wilfully misleading, the officer of Customs may amend the assessment at any time within five years from the date on which the original assessment was made so as to increase the amount of the assessment.83C. Audit or examination of records.- (1) An officer of Customs may at any time enter any premises or place where records are kept pursuant to section 211 of this Act and audit and examine those records either in relation to specific transactions or to the adequacy or integrity of the manual or electronic system or systems by which such records are created and stored.(2) For the purposes of sub-section (1) of this section, an officer of Custom shall have full and free access to all lands, buildings and places and to all books, records and documents, whether in the custody or under the control of the licensee, importer, exporter or any other person, for the purpose of inspecting any books, records, and documents and any property, process, or matter that the officer considers.-(a) necessary or relevant for the purpose of collecting any duty under the Act or for the purpose of carrying out any other function lawfully conferred on the officer, or(b) likely to provide any information otherwise required for the purposes of this Act or for the discharge of any functions under this Act.(3) The officer of Customs may make extracts from or copies of any such books, documents or records.(4) Notwithstanding sub-section (2) and (3) of this section, an officer of Customs shall not enter any private dwelling except with the consent of an occupier or owner thereof or pursuant to a warrant issued under this Act.”|

২৫৷ Customs Act এর section 95 এর sub-section (1) এর “with the permission of the Commissioner of Customs in writing” শব্দগুলির পরিবর্তে “by giving fifteen days prior notice in writing to the Commissioner of Customs” শব্দগুলি প্রতিস্থাপিত হইবে৷

২৬৷ Customs Act এর section 99 এর “Commissioner of Customs” শব্দগুলির পর comma বিলুপ্ত হইবে এবং তত্পর “or any officer authorised for the purpose by the Commissioner of Customs,” শব্দগুলি এবং কমা সংযোজিত হইবে৷

২৭৷ Customs Act এর section 101 এর sub-section (4) এর পর নিম্নরূপ sub-section (5) সংযোজিত হইবে৷ যথা:-“(5) Notwithstanding anything contained in the aforesaid sub-sections, the Commissioner of Customs may prescribe such conditions as he deems fit for the removal of warehoused goods from special bonded warehouse.”|

২৮৷ Customs Act এর section 104 এর দফা (b) এর শেষ প্রান্ত্মস্থিত full stop এর পরিবর্তে colon প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ Proviso সংযোজিত হইবে, যথা:- “Provided that necessary permission will have to be taken from Commissioner of Customs fifteen days in advance in case of Special Bonded Warehouse for special purposes to be determined by the Commissioner of Customs.”৷

২৯৷ Customs Act এর section 107 এর sub-section (2) এর শেষ প্রান্ত্মস্থিত full stop এর পরিবর্তে colon প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ Proviso সংযোজিত হইবে, যথা:- “Provided that in the case of Special Bonded Warehouses, the procedure to be followed will be determined by the Commissioner of Customs.”৷

৩০৷ Customs Act এর section 111 এর দফা (c) এর “under section 86” শব্দগুলি ও সংখ্যার পরিবর্তে নিম্নরূপ শব্দগুলি ও সংখ্যা প্রতিস্থাপিত হইবে, যথা:-“under section 86 or as prescribed by rules made under this Act”|

৩১৷ Customs Act এর section 112 এর sub-section (1) এর পরিবর্তে নিম্নরূপ নূতন sub-section (1) প্রতিস্থাপিত হইবে:-“(1) If any owner fails to pay any sum demanded under section 111, the appropriate officer may either proceed upon the bond executed under 86 or as prescribed by rules made under this Act or cause such portion of the owners goods in the warehouse or any plant or machinery or equipment used for the manufacture of goods or any other goods and properties belonging to such persons to be detained as he may consider adequate to recover the demand, and the notice in writing for such detention, shall immediately be given to the owner.”|

৩২৷ Customs Act এর section 113 এর sub-section (2) এর পর নিম্নরূপ নূতন sub-section (3) সংযোজিত হইবে, যথা:-“(3) In case of Special Bonded warehouses, the procedure to be followed will be determined by the Commissioner of Customs.”|

৩৩৷ Customs Act এর section 114 এর sub-section (1) এর শেষপ্রান্ত্মস্থিত full stop এর পরিবর্তে comma প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ শব্দগুলি ও ফুলষ্টপ সন্নিবেশিত হইবে, যথা:-“or in the case of Special Bonded warehouse entry shall be made in a register to be prescribed by the Commissioner of Customs.”৷

৩৪৷ Customs Act এর section 138 এর sub-section (1) এর পর নিম্নরূপ নূতন sub-section (1A) সন্নিবেশিত হইবে, যথা:-“(1A) The Commissioner of Customs in exceptional cases other than the cases mentioned in sub-section (1) may allow such re-exportation with the prior approval of the Board.”|

৩৫৷ Customs Act এর section 156 এর sub-section (1) এর TABLE এর- (ক) ক্রমিক 14 এর বিপরীতে কলাম 2 এ উল্লিখিত এন্ট্রির পরিবর্তে নিম্নরূপ এন্ট্রি প্রতিস্থাপিত হইবে, যথা:- “such person shall be liable to a penalty not exceeding fifty thousand Taka or three times the value of the goods in respect of which such offence is committed, whichever be higher and such goods shall also be liable to confiscation; and upon conviction by a Magistrate such person shall further be liable to rigorous imprisonment for a term not exceeding five years or to a fine not exceeding taka fifty thousand or to both.”; (খ) ক্রমিক নং 11 এর পর ক্রমিক 11A এবং উহার বিপরীতে কলাম 1, 2 ও 3 এ নিম্নরূপ এন্ট্রি সন্নিবেশিত হইবে, যথা:-

“11A.

If any person imports such goods without Pre-shipment Inspection which is not exempted from mandatory Pre-shipment Inspection

such person shall be liable to pay Pre-shipment Inspection service charge at the rate as determined by the Government by the Notification published in the official Gazette and a penalty not exceeding taka fifty thousand

25B”;

(গ) ক্রমিক নং 47 এর পর ক্রমিক 47A, 47B এবং 47C উহার বিপরীতে কলাম  1, 2 ও 3 এ নিম্নরূপ এন্ট্রি সংযোজিত হইবে, যাহা সরকার কর্তৃক সরকারী গেজেটে প্রজ্ঞাপন দ্বারা নির্ধারিত তারিখে কার্যকর হইবে, যথা:-

	“47A.	If any person-
		(i) without lawful authority gains access to, or attempts to gain access to, any Customs computerised entry processing system; or	such person shall, be liable to a penalty not exceeding twice the amount of duty taxes involved or three lakh taka; whichever is higher and on conviction before a Magistrate, shall be further liable to imprisonment for a term not exceeding two years, or to a fine not exceeding three lakh taka, or to both.	79B
		(ii) without lawful authority gains access to, or attempts to gain access to, any Customs computerised entry processing system, uses or discloses information obtained from such a computer system for a purpose that is not authorised; or	such person shall, be liable to a penalty not exceeding five lakh taka; and on conviction before a Magistrate, shall be further liable to imprisonment for a term not exceeding two years, or to a fine not exceeding five lakh taka, or to both.	79B
		(iii) having lawful access to any Customs computerised entry processing system, uses or discloses information obtained from such a computer system for a purpose that is not authorised; or	such person shall, be liable to a penalty not exceeding two lakh taka; and on conviction before a Magistrate, shall be further liable to imprisonment for a term not exceeding two years, or to a fine not exceeding two lakh taka, or to both.	79B

	(iv) who is not authorised to do so, receives information obtained from any Customs computerised entry processing system, and uses, discloses, publishes or authorizes dissemination of such information.	such person shall, be liable to a penalty not exceeding two lakh taka; and on conviction before  a Magistrate, shall be further liable to imprisonment for a term not exceeding two years, or to a fine not exceeding two lakh taka, or to both.	79B
47B.	If any person
	(i) falsifies any record or information stored in any Customs computerised entry processing system, or	such person shall be liable to a penalty not exceeding five lakh taka; and on conviction before a magistrate, shall be further liable to imprisonment for a term not exceeding three years or to a fine not exceeding five lakh taka, or to both.	79B to 79G
	(ii) damages or impairs any Customs computerised entry processing system, or
	(iii) damages or impairs any duplicate tape or disc or other medium on which any information obtained from Customs computerised entry processing system is held or stored otherwise than with the permission of the Board,

47C.	If any person-
	(i) not being a registered user, uses a unique identifier to authenticate a transmission of information to the Customs computerised entry processing system; or	such person shall be liable to a penalty not exceeding five lakh taka; and on conviction before a magistrate, shall be further liable to imprisonment for a term not exceeding two years or to a fine not exceeding five lakh taka, or to both.	79B To 79G
	(ii) being a registered user, uses the unique user identifier of any other registered user, to authenticate a transmission of information to the Customs computerised entry processing system,”|

৩৬৷ Customs Act এর section 156 এর sub-section (2) এর পরে নিম্নরূপ নূতন sub-section (3) ও (4) সংযোজিত হইবে, যথা:-“(3) Where there is provision in sub-section (1) for conviction and sentence by a Court for any offence, the Customs Authorities shall be competent to dispose of the goods as per the provisions of the Act, and the jurisdiction of the Court shall be limited only to the criminal proceedings instituted in relation to the goods.(4) The Customs Authorities may sell or otherwise dispose of the seized goods during pendency of the Court proceedings, if any, after keeping samples where practicable, with proper identification marks, and if it is decided by the Court that no offence was committed, the Customs Authorities shall, where the owner or proper claimant is available, return the goods or the sale proceeds of the goods or the proceeds if they are not otherwise liable to be confiscated.”|

৩৭৷ Customs Act এর section 158 এর পর নিম্নরূপ নূতন section 158A সন্নিবেশিত হইবে, যথা:-“158A. Conferring certain Powers of Magistrate 1st Class on Customs officers.- For the purposes of entry search, seizure and arrest under this Act, the Government may, by notification in the official Gazette, confer the powers of a Magistrate of the First Class described in Schedule III of the Code of Criminal Procedure, 1898 (Act V of 1898) on an officer of customs not below the rank of Assistant Commissioner.”|

৩৮৷ Customs Act এর section 169 এর sub-section (4) এর প্রান্ত্মস্থিত full stop এর পরিবর্তে colon প্রতিস্থাপিত হইবে, এবং তত্পর নিম্নরূপ নূতন Proviso সংযোজিত হইবে, যথা:- “Provided that where practicable samples of such things with proper identification marks may be kept for the purpose of any legal proceeding or for any other purpose of this Act.”৷

৩৯৷ Customs Act এর section 196D এর পরিবর্তে নিম্নরূপ নূতন section 196D প্রতিস্থাপিত হইবে, যথা:-“196D. Appeal to the High Court Division.- The Commissioner of Customs or the other party may, within sixty days of the date upon which he is served with notice of an order under section 196B, by an application, prefer an appeal to the High Court Division against such order.”|

৪০৷ Customs Act এর section 196E বিলুপ্ত হইবে৷

৪১৷ Customs Act এর section 196F এর sub-section (1) এর “Where any case has been referred to the High Court Division under section 196D” শব্দগুলি ও সংখ্যার পরিবর্তে “Where an appeal has been preferred to the High Court Division under section 196D” শব্দগুলি ও সংখ্যা প্রতিস্থাপিত হইবে৷

৪২৷ Customs Act এর section 196G এর পরিবর্তে নিম্নরূপ নূতন section 196G প্রতিস্থাপিত হইবে, যথা:-“196G. Decision of the High Court Division on appeals.- (1) Where an appeal is preferred under section 196D, the High Court Division shall decide the points raised therein and such other points incidental thereto as are deemed necessary and shall deliver its judgement thereon,(2) The High Court Division, in its judgement, may award any costs upon any party to the appeal.(3) A copy of the judgement delivered under sub-section (1) shall, under the seal and signature of an officer of that Division, be sent to the Appellate Tribunal.”|

৪৩৷ Customs Act এর section 198 এর বর্তমান বিধান উক্ত section এর sub-section (1) রূপে সংখ্যায়িত হইবে, এবং উক্তরূপে সংখ্যায়িত sub-section (1) এর পর নিম্নরূপ নূতন sub-section (2) সংযোজিত হইবে, যথা:-“(2) The owner of such goods or his authorised representative may be allowed to inspect such goods before the presentation or transmission of the bill of entry or the bill of export thereof, as the case may be, subject to the conditions laid down by an officer of customs not below the rank of Assistant Commissioner.”৷

৪৪৷ Customs Act এর section 199 এর sub-section (3) এর পর নিম্নরূপ নূতন sub-section (4) সংযোজিত হইবে, যথা:-“(4) The owner of any imported or exportable goods or his authorised representative may draw samples before presentation or transmission of bill of entry or bill of export thereof, as the case may be, subject to the conditions laid down by an officer of customs not below the rank of Assistant Commissioner.”৷

৪৫৷ Customs Act এর section 204 এর পর নিম্নরূপ নূতন section 204A সন্নিবেশিত হইবে, যথা:-“204A. Supply of information pertaining to customs law, etc.- On an application by any interested person the Board may, within a reasonable period and on payment of such fee as the Board may determine for this purpose, provide him with information pertaining to including in electronic form of up-to-date Customs Laws including Rules, notification, circulars, orders and other instruments issued for general use under this Act.”|

৪৬৷ Customs Act এর section 211 এর পরিবর্তে নিম্নরূপ নূতন section 211 প্রতিস্থাপিত হইবে, যথা:-“211. Keeping of business record.- (1) Every licencee, importer, exporter or his agent must keep or cause to be kept such records and accounts for such period not exceeding five years, as may be specified by the Board.(2) Every such person must, as and when required by an officer of Customs.-(a) make the records and accounts available to Customs; (b) provide copies of the records and accounts as required; and(c) answer any question relevant to the matters arising under this Act asked by any officer of Customs in respect of them.(3) Where for the purpose of complying with sub-section (2) of this section, information is recorded or stored by means of an electronic or other device, the licensee, importer, exporter, or its agent, shall, at the request of an officer of Customs, operate the device, or cause it to be operated, to fulfil the requirements of sub-sections (2).”|

৪৭৷ Customs Act এর section 215 এর পর নিম্নরূপ নূতন section 215A সন্নিবেশিত হইবে, যথা:-“215A. Supply of information relating to decision, etc.- Upon an application of a person directly interested in a decision taken or omitted to have been taken by a customs officer, the Commissioner of Customs shall inform that person in writing within a period of 60 days of the application the reasons for such decision or omission.”|

৪৮৷ Customs Act এর section 217 এর পর নিম্নরূপ নূতন section 217A সন্নিবেশিত হইবে, যথা:-“217A. Reward for detection etc. of evasion of duties or violation of laws.- Notwithstanding anything contained to the contrary in this Act or any other law for time being in force, the Board may, in such manner and in such circumstances and to such extent as may be prescribed by rules, grant reward to the following persons:-(a) a person giving information to Customs Authorities with regard to evasion or attempted evasion of customs duties or violation of any provision of this Act or any other law for the time being in force under which a customs officer is authorised to collect tax or other revenue;(b) a Customs Officer or an officer or employee of any other government agency or of a local authority who detects or unearths the evasion or attempted evasion of customs duties or violation of this Act or that other law;if such supply of information, the act of detection of or unearthing the evasion or attempted evasion of customs duty or violation of law leads to:-(i) the seizure and confiscation of goods or other things in relation to which the evasion or attempted evasion or violation takes place; or(ii) the realisation of customs duty or other revenue leviable under this Act or that other law for the time being in force or the realisation of a penalty or fine imposed under the relevant law; or(iii) conviction of and sentence imposed on the person liable for such evasion, attempted evasion or violation.”|

৪৯৷ Customs Act এর section 219 এর পর নিম্নরূপ নূতন section 219A সন্নিবেশিত হইবে, যথা:-“219A. Power to make customs rulings.- (1) On an application by any person or on a reference by an officer of customs not below the rank of Commissioner or of its own motion, the Board may make customs rulings in respect of any matter specified in the application or reference, as the case may be, if the point raised in the application or reference relates to application of any provision of this Act or the rules to a specific situation or if such point relates to any tariff classification or duty rates or valuation of any goods for customs assessment purpose.(2) A customs ruling may be made within thirty working days of the receipt of the application or the reference, as the case may be.(3) The Board may decline to make a customs ruling on the ground of insufficient information furnished or in the absence of conclusive evidence provided in support of the contentions in the application or the reference.(4) The rulings made by the Board shall be binding upon the concerned persons and officers.(5) The Board may from time to time review and amend a customs ruling to correct any error contained in that ruling.”|

৫০৷ Customs Act এর Customs Act , 1969 (IV of 1969) এর FIRST SCHEDULE এর পরিবর্তে এই আইনের তফসিল-২ এ বর্ণিত FIRST SCHEDULE প্রতিস্থাপিত হইবে (আলাদাভাবে মুদ্রিত)৷

৫১৷ Customs Act এর THIRD SCHEDULE এর এন্ট্রি 22 এবং এর পর নিম্নরূপ এন্ট্রি সন্নিবেশিত হইবে, যথা:- “22A. Reward under section 217A”|