Amendment to Customs Act expands referenced authorities in section 139 to include Commissioner (Appeals) and clarifies explanatory text. Amendment alters the Explanation to section 139 of the Customs Act by replacing the reference to 'a Magistrate under sub section (1C) of section 110' with wording that inserts 'a Magistrate under sub section (1C), or Commissioner (Appeals) under sub section (1D), of section 110,' thereby explicitly including the Commissioner (Appeals) among the referenced officials.