With regard to the application of the provisions of Article 115, paragraph (1) of the new Act in the case where there is an objection made to a regional commissioner or the director-general of a customs house pursuant to the provisions of the former Act before the enforcement of this Act, the disposition pertaining to that objection is not to be included in the dispositions against which a request for review may be made after a determination on an objection, and that objection is to be regarded as having been made to the Commissioner of the National Tax Agency.