২৩৷ Customs Act এর section 82 এর পর নিম্নরূপ নতূন section 82A সন্নিবেশিত হইবে, যথা:- “82A. Procedure in case of goods not assessed or out-passed by Customs after presentation of the related bill of entry within a specified period.- If any goods, other than goods detained, seized, confiscated, under adjudication or appeal under the provisions of this Act, for which a bill of entry has duly been presented, are not assessed and out-passed within seven working days the owner of such goods may serve a notice upon the Commissioner to finalise the Customs formalities within three working days…