Interest on warehoused goods: short grace for waiver when non-clearance arises from reasons beyond bonder's control, subject to verification.
The Board will consider waiving interest on warehoused goods for a brief post-payment period where non-clearance is due to circumstances beyond the bonder's control, provided cases are forwarded after verification of the genuineness of the reasons for not removing the goods following payment of duty.

AIT Carnet validity requirements: customs must accept only carnets with specified watermark, relief stamp and approved serial series.
Every AIT Carnet must bear an AIT logo watermark on all volets (pages) and a round relief stamp on the cover reading "ALLIANCE INTERNATIONAL" with "DE TOURISME A.I.T." in the centre; customs are to accept only carnets displaying these markings and authorised serial-letter series.

Customs duty obligation persists despite confiscation; contractual guarantor remains liable to pay unpaid customs duty under the Act.
Import duty is an independent, exigible obligation arising on importation and remains payable notwithstanding confiscation or imposition of penal consequences; a contractual third party liable under an agreement must pay the customs duty as if it had imported the goods, and recovery may be effected where auction proceeds fall short of the leviable duty.

Tourist baggage reporting requirement discontinued; quarterly reports for high value TBRE clearances no longer required but prior clearance instructions remain operative.
The quarterly reporting obligation for high value articles cleared under the T.B.R.E. facility is withdrawn; the Board's prior instructions dated 9-4-1984 remain in force and only the requirement to send the quarterly report to the Board's office is discontinued.

Duty free import privileges for foreign experts expanded, with specified personal effects and relaxed baggage valuation and timing rules, plus compliance safeguards.
Customs concessions permit experts assigned to India under aid and technical co operation schemes to import specified personal effects duty free upon execution of a certificate of undertaking, and to import consumable consumer articles duty free up to prescribed annual monetary ceilings (proportionately adjusted for stays under one year). Baggage rules are relaxed so the individual article value limit is not applied and customs may waive duties on additional minor items up to a cap and the time limit for unaccompanied baggage where delay is not abusive; these concessions apply generally at first arrival and sponsoring bodies bear operational responsibilities to ensure compliance and recovery of duty on improper disposal.

Cost recovery for posts adjusted: for export oriented units, cost limited to actual salaries and emoluments.
Where posts are created on a cost recovery basis to serve export oriented units, recoverable cost for such posts shall be equivalent to the actual salary and emoluments of the staff deployed rather than the earlier prescribed multiplier of average cost; this partial modification takes effect from the date of issue and existing instructions on cost sharing in specified cases continue to apply.

Firearms imported in baggage up to 31 1 1987 are regularised but barred from transfer during the licensee's lifetime.
Firearms imported in baggage up to 31-1-1987 are regularised provided they are not transferred within India during the licensee's lifetime. Transfer of Residence imports are limited to one firearm proven to have been possessed for at least one year, with possession licences and purchase vouchers required; sporting weapons imports for recognised rifle clubs may be allowed on departmental recommendation. Detained firearms may be released subject to licence endorsement; doubtful TR imports should be denied and confiscated, and clearance of TR firearms must occur at Assistant Collector level after verification.

Valuation of second-hand machinery: use Chartered Engineer's declared new-machine price as base for depreciation calculations.
Depreciation for valuation of second-hand machinery shall be calculated on the price of the new machine as declared in the Chartered Engineer's certificate; where the certificate does not state the price as of the year of manufacture, Customs must use the declared new-machine price as the base original value without further inquiry into historical c.i.f. prices, and earlier instructions requiring such determination are modified accordingly.