১২৷ Customs Act এর section 45 এর sub-section (3) এর পরিবর্তে নিম্নরূপ sub-section (3) প্রতিস্থাপিত হইবে, যথা:-“(3) Notwithstanding anything contained in sub-section (2), the Board may specify, by special Order, the manner, conditions, limitations or restrictions under which the appropriate officer shall permit, the person-in charge of a conveyance, or his duly authorised agent, to submit an amended or supplementary import manifest in special circumstances and shall levy thereon such fees as the Board may direct.”|