২০৷ Customs Act এর section 80 এর-(ক) sub-section (1) এর “delivery” শব্দের পর “or electronic transmission” শব্দগুলি সন্নিবেশিত হইবে; (খ) sub-section (2) এর পর নিম্নরূপ নূতন sub-sections (3) এবং (4) প্রতিস্থাপিত হইবে, যথা:-“(3) Subject to the guidelines, if any, given by the Board from time to time, the Commissioner of Customs or any other customs officer authorised by him in this behalf may clear any goods or class of goods imported by an importer or a class of importers without examination and testing of the goods, wholly or partly under sub-section (1).(4) Upon delivery or transmission of the bill of entry for the goods cleared or to be cleared under sub-section (3) the duty shall be deemed to have been duly assessed for the purposes of this section:Provided that where the appropriate officer has reason to believe that in case of any bill of entry re-assessment is necessary, he may, by recording reasons in writing re-assess the duty payable for the goods and take such other actions as he may deem fit under this Act.”