২৪৷ Customs Act এর section 83 এর নিম্নরূপ নূতন section 83A, 83B এবং 83C সন্নিবেশিত হইবে, যথা:- “83A. Amendment of assessment.- () An officer of Customs not below the rank of an Assistant Commissioner of Customs may from time to time make or cause to be made such amendments to an assessment of duty or to the value taken for the purpose of assessment of duty as he thinks necessary in order to ensure the correctness of the assessment even though the goods to which the value or the duty relates have already passed out of Customs control or the duty originally assessed has been paid. () If the…