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<h1>Customs offence classification expands non bailable categories and tightens recovery and procedural controls under amended customs law to strengthen enforcement.</h1> Amendments expand import export prohibitions to cover designs and geographical indications, broaden advance ruling eligibility for new import/export activities by existing traders, mandate or permit electronic filing of import and export manifests with alternative delivery where infeasible, shorten the interest free duty payment period, limit warehouse storage durations with Commissioner extensions, permit duty free export of warehoused goods on prescribed documentation, reclassify specified high value evasion and fraudulent drawback or exemption claims as non bailable offences, and enable recovery from third parties liable to pay amounts to defaulters.