১৩৷ Customs Act এর section 83C এর পর নিম্নরূপ নূতন section 83D সন্নিবেশিত হইবে, যথা:- “83D. Power to appoint auditor, etc.- Board may, by issuance of special order, appoint, on such terms and conditions as it may deem appropriate, professional auditor or audit firm for carrying out audit on any Customs matter, and such auditor or audit firm shall be deemed to be an officer of Customs for the purpose of this section.”৷