ধারাঃ ১৩। উক্ত Act এর section 196C এর sub-section (2) ও (3) এর পরিবর্তে নিম্নরূপ sub-section (2) ও (3) প্রতিস্থাপিত হইবে, যথা:— “(2) Subject to the provisions of sub-sections (3) and (4), a Bench shall consist of any two members. (3) Every appeal against a decision or order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment shall be heard by a special Bench constituted by the President for hearing such appeals and such Bench shall consist of not less than two members.”।