৩৯৷ Customs Act এর section 196D এর পরিবর্তে নিম্নরূপ নূতন section 196D প্রতিস্থাপিত হইবে, যথা:- “196D. Appeal to the High Court Division.- The Commissioner of Customs or the other party may, within sixty days of the date upon which he is served with notice of an order under section 196B, by an application, prefer an appeal to the High Court Division against such order.”|