Customs and indirect tax reforms tighten procedural controls and enforcement, raising thresholds and modernising filing and recovery powers. Amendments overhaul Customs, Central Excise and Service Tax procedures and thresholds: introducing electronic manifest filings; shortening duty payment windows; limiting warehouse storage with possible extensions; permitting export of warehoused goods on prescribed documentation; renaming and expanding duties of customs brokers; creating provisional attachment and third-party recovery powers; raising non-bailable and enforcement thresholds and tribunal monetary jurisdiction; and revising tariff classifications, duty rates, tariff exemptions and retrospective relief under provisional collection authority.