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of <h1>Finance Bill 2013: Customs Act updates expand design protections, introduce e-filing, and adjust duty payment terms.</h1> The Finance Bill, 2013 proposes several amendments to the Customs Act. Key changes include expanding protections for designs and geographical indications, setting a minimum claim amount for refunds, and specifying conditions under which show cause notices are not required. It also introduces electronic filing for import/export manifests and reduces the interest-free period for duty payments. The Bill allows for the extension of storage periods in warehouses and modifies the conditions for non-bailable offenses related to customs duty evasion. Additionally, it revises the monetary limits for tribunal appeals, updates terminology to 'customs brokers,' and outlines agent liability. Certain redundant provisions are removed, and retrospective amendments are made to specific notifications.
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