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<h1>Delegated legislation empowers rulemaking for import-export information, enabling customs amendments and GST-related import measures proposals.</h1> The Bill inserts provisions in the Customs Act empowering the Central Government to make rules requiring specified persons to furnish information on import and export of goods and to prescribe the manner of furnishing such information; it also amends customs, tariff and excise statutes to include warehouses within the customs area, to levy integrated tax and compensation cess on imports, to insert a Fourth Schedule preserving excise classification and rates for certain commodities, and to abolish redundant cesses as part of the transition to a goods and services tax.
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