২২৷ Customs Act এর section 219A এর পর নিম্নরূপ নূতন section 219B সন্নিবেশিত হইবে, যথা:-“219B. Power to issue Orders, Notices, Explanations or Circulars-The Board or, as the case may be, the Commissioner of Customs (Bond), or Commissioner of Customs (Valuation and internal audit), or any other Commissioner of Customs or any Director General may issue orders, notices, explanations or circulars within their respective jurisdiction not inconsistent with the provisions of this Act and the rules made thereunder.”|