৩৪৷ Customs Act এর section 138 এর sub-section () এর পর নিম্নরূপ নূতন sub-section (A) সন্নিবেশিত হইবে, যথা:- “(A) The Commissioner of Customs in exceptional cases other than the cases mentioned in sub-section () may allow such re-exportation with the prior approval of the Board.”|