Customs Act, 1969 (Act No. IV of 1969) এর সংশোধন
Act No. IV of 1969 এর section 193A এর সংশোধন
১১। উক্ত Act এর section 193A এর sub-section (5) এর পর নিম্নরূপ নূতন sub-sections (6), (7) ও (8) সংযোজিত হইবে, যথা:-
“(6) The Commissioner (Appeal) shall dispose of the appeal within two years from the date of receipt thereof.
(7) If the Commissioner (Appeal) fails to dispose of the appeal within the time specified in sub-section (6), the Board may, upon a request made by the Commissioner (Appeal), extend that period not exceeding 6 (six) months.
(8) If the appeal is not disposed of within the extended time specified in sub-section (7), the appeal shall be deemed to have been allowed. ””
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