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<h1>Loan of confiscated non-prohibited firearms - officers must return items on leaving service and accept liability for loss or damage.</h1> Confiscated non-prohibited bore firearms may be loaned to Customs and Central Excise officers for self protection on the condition they are returned when no longer required or on leaving service; the Government retains ownership. Officers must execute a prescribed undertaking accepting return obligations and liability for loss or damage, calculated on CIF value plus applicable customs duty. Service book entries, custody of the undertaking by the controlling head, a copy to the Directorate of Preventive Operations, maintenance of a register, semiannual reviews, cancellation on return, and Directorate inspections and transfer procedures are mandatory.