৪। Customs Act এর section 81 এর sub-section () এর পরিবর্তে নিম্নরূপ sub-section () প্রতিস্থাপিত হইবে, যথা:- ’’() Where any goods are allowed to be cleared or delivered on the basis of such provisional assessment, the amount of duty actually payable on those goods shall, within a period of one hundred and twenty working days from the date of the provisional assessment, where there is a case pending at any court, tribunal or appellate authority, from the date of receipt of the final disposal order of that case, be finally assessed and on completion of such assessment the appropriate officer…