৪৪৷ Customs Act এর section 199 এর sub-section () এর পর নিম্নরূপ নূতন sub-section () সংযোজিত হইবে, যথা:- “() The owner of any imported or exportable goods or his authorised representative may draw samples before presentation or transmission of bill of entry or bill of export thereof, as the case may be, subject to the conditions laid down by an officer of customs not below the rank of Assistant Commissioner.”৷