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<h1>Finance Act 1984 amends Customs Act, section 61; Board can waive interest on warehoused goods for public interest.</h1> In the Finance Act of 1984, an amendment to section 61 of the Customs Act introduces a proviso to sub-section (2). This proviso grants the Board the authority to waive, by special order, all or part of any interest payable on warehoused goods. Such a waiver can be issued if the Board deems it necessary for the public interest and under circumstances of an exceptional nature, which must be specified in the order.