৩৭৷ Customs Act এর section 158 এর পর নিম্নরূপ নূতন section 158A সন্নিবেশিত হইবে, যথা:- “158A. Conferring certain Powers of Magistrate 1st Class on Customs officers.- For the purposes of entry search, seizure and arrest under this Act, the Government may, by notification in the official Gazette, confer the powers of a Magistrate of the First Class described in Schedule III of the Code of Criminal Procedure, 1898 (Act V of 1898) on an officer of customs not below the rank of Assistant Commissioner.”|