৪২৷ Customs Act এর section 196G এর পরিবর্তে নিম্নরূপ নূতন section 196G প্রতিস্থাপিত হইবে, যথা:- “196G. Decision of the High Court Division on appeals.- () Where an appeal is preferred under section 196D, the High Court Division shall decide the points raised therein and such other points incidental thereto as are deemed necessary and shall deliver its judgement thereon, () The High Court Division, in its judgement, may award any costs upon any party to the appeal. () A copy of the judgement delivered under sub-section () shall, under the seal and signature of an officer of that Division, be…