৪৷ Customs Act, 1969 (IV of 1969) এর- (১) section 27 এর পরিবর্তে নিম্নরূপ section 27 প্রতিস্থাপিত হইবে, যথা:- ”27. Abatement of duty on damaged, deteriorated, lost, or destroyed goods.- Where, at the time of first examination, of any imported goods, it is shown by the owner in writing to the satisfaction of an officer not below the rank of an Assistant Collector of customs- (a) that the goods had been damaged or had deteriorated at any time before or during their landing; or (b) that the goods, other than warehoused goods, had been damaged, at any time after landing but before such…