ধারাঃ ১০। উক্ত Act এর section 79 এর sub-section (1A) এর পর নিম্নরূপ নূতন sub-section (1B) সন্নিবেশিত হইবে, যথা:— "(1B) A bill of entry under sub-section (1) shall be delivered within five working days since the arrival of goods: Provided that the Board may, by notification in the official Gazette, extend such time upon stipulating such conditions or limitations as it deems fit and proper."।