Commencement of customs and central excise amendment provisions fixed by notification for effective operation of the Act.
Brings into force the provisions of the Customs and Central Excises (Amendment) Act, 1963 by appointing 1 October 1963 as the date on which the Act shall come into operation under the enabling commencement provision. The notification is issued by the Central Government in exercise of the power conferred by the relevant sub-section and fixes the effective date for the amended customs and central excise law.

Government goods under customs and excise law brought within the same charging provisions as other goods.
The Customs and Central Excises (Amendment) Act, 1963 amends the Customs Act, 1962 and the Central Excises and Salt Act, 1944. The substituted provisions extend the customs and excise charging provisions to goods belonging to Government and to excisable goods other than salt produced or manufactured in India by or on behalf of Government, in the same manner as other goods. The Act comes into force on a date appointed by the Central Government by notification.

Appointment of Customs officers to specified private warehouses under the Customs Act, establishing supervisory jurisdiction.
Central Government, under sub section (1) of section 4 of the Customs Act, 1962, appoints the Commissioner of Customs, Calcutta as Principal Commissioner of Customs or Commissioner of Customs and the Assistant/Deputy Commissioner of Customs, Calcutta to corresponding assistant/deputy offices to exercise administrative and supervisory customs authority over five specified private warehouses in West Bengal owned by Hindustan Motors Ltd., Jeewanlal (1929) Ltd., National Tobacco Co. of India Ltd., Burmah Shell Oil Storage and Distt. Co. of India Ltd., and Esso Standard Eastern Incorporated.

Appointment of Customs Officers for warehousing stations secures administrative authority over warehouses at Thana and Manpada.
Central Government, exercising the statutory power of appointment under sub section (1) of section 4 of the Customs Act, 1962, designates the Commissioner of Customs, Bombay (now styled as Principal Commissioner of Customs or Commissioner of Customs as applicable) and the Assistant Commissioner of Customs or Deputy Commissioner of Customs, Bombay to serve as the relevant customs authorities for all warehouses located in the Warehousing Station of Thana and Manpada.

Delegation of Commissioner powers: specified customs officers may exercise Commissioner authority when headquarters are unattended.
The Central Government directs that powers exercisable by the Principal Commissioner of Customs or Commissioner of Customs under the proviso to sub-section (3) of section 46 and under clause (i) of the first proviso to section 61 are also exercisable by specified customs officers at listed stations, subject to conditions in the Table; delegation applies, in several entries, when the Principal Commissioner of Customs or Commissioner of Customs is away from headquarters.

Delegation of customs powers: functions of Assistant/Deputy Commissioner of Customs entrusted to DRI officers under the Customs Act.
Central Government entrusts to Joint Directors, Assistant Directors or Deputy Directors and Assistant Commissioners in the Directorate of Revenue Intelligence the functions of an Assistant Commissioner of Customs or Deputy Commissioner of Customs under powers conferred by the Customs Act, enabling those officers to exercise the procedural and enforcement duties associated with those customs posts; the notification records related designation changes.

Delegation of penalty power to Assistant and Deputy Commissioners for bond breaches under the Customs Act.
The Principal Commissioner's or Commissioner's power to impose penalties under the adjudication provision of the Customs Act is made exercisable by Assistant Commissioners or Deputy Commissioners in cases where persons who executed bonds for imported, exported or cleared goods fail to fulfil bond conditions, subject to a prescribed monetary limit; the Notification records designation and substitutional amendments to the offices named.

Remission of duty for natural loss: specified volatile and liquid goods become eligible when deposited in a warehouse.
Specification of goods eligible for remission of duty on account of natural loss when deposited in a warehouse: volatile and liquid commodities kept in tanks or containers (including aviation fuel, motor spirit, mineral turpentine, acetone, menthol, raw naphtha, vaporising oil, kerosene, high speed diesel oil, batching oil, diesel oil, furnace oil, Ethylene Dichloride and liquid helium gas) and wine, spirit and beer kept in casks.

Delegation of customs penalty authority to assistant/deputy commissioners, subject to a specified monetary cap and procedural limits.
The power exercisable by a Principal Commissioner of Customs or Commissioner of Customs in respect of an offence under the Customs offences provision is directed to be exercisable also by an Assistant Commissioner of Customs or Deputy Commissioner of Customs, subject to the condition that the penalty imposed by the Assistant Commissioner of Customs or Deputy Commissioner of Customs shall not, in any one case, exceed ten thousand rupees.

Remission of duty on natural loss: volatile fuels and alcoholic beverages in warehouses eligible for relief under customs rules.
Specifies goods eligible for remission of duty for natural loss when deposited in a warehouse, listing volatile liquids and related products-aviation fuel, motor spirit, mineral turpentine, acetone, menthol, raw naphtha, vaporising oil, kerosene, high speed diesel oil, batching oil, diesel oil, furnace oil, Ethylene Dichloride (in tanks) and liquid helium gas (in containers)-and wine spirit and beer kept in casks, thereby making these items subject to the remission provision while in warehouse custody.

Appointment of Officers of Customs: specified Uttar Pradesh P.A.C. ranks authorized to act within Shillong customs jurisdiction.
Appointment of specified Uttar Pradesh P.A.C. personnel as Officers of Customs under sub section (1) of section 4 of the Customs Act, 1962, authorizes the Commandant, Deputy Commandant, Assistant Commandant, Adjutant, Quarter Master, Subedar (Coy. Commander), Jamadar (Pl. Commander) and Head Constables to exercise customs powers within the Commissioner of Customs, Shillong jurisdiction; designation of the customs office was later amended by finance and customs notifications.

Principal Appraisers empowered to exercise Assistant Commissioner powers in specified refund, valuation and classification cases under customs law.
Principal Appraisers are authorised to exercise the powers and duties of an Assistant Commissioner of Customs or Deputy Commissioner of Customs under section 27 in specified cases, including rejection of refund claims after the statutory time-limit; allowing refunds for miscalculation of duty, ad hoc additions for insurance and freight where documentary proof was not produced at assessment, assessment at standard rate where certificate of origin was not produced, grants of exemption by the Central Government, changes in classification due to specified rulings; and to allow or reject refund claims within a limited monetary threshold.

Prohibition on ship stores: specified warehoused alcohol and tobacco prohibited aboard small foreign-going vessels without import duty.
The Central Government directs that warehoused goods - alcoholic liquors, cigarettes, cigars and pipe tobacco - shall not be taken on board any foreign-going vessel of less than 200 tons as stores without payment of the import duty leviable thereon, as an anti-smuggling safeguard under the Customs Act.

Bond requirement for export in small vessels: duty-free release allowed subject to bond, proof of landing, or forfeiture.
Export of warehoused goods in vessels below the prescribed size is allowed without payment of import duty provided the exporter or vessel agent executes a bond equal to the import duty, in the form and with such surety or security as the proper officer requires; the bond is discharged on production, within three months or any extended period allowed, of a customs certificate from the port of destination showing the goods were landed, otherwise the amount equal to the import duty for which no certificate is produced shall be forfeited.

Commencement of Customs Act: statute appointed to come into force on the first day of February by notification.
Central Government, invoking the power under sub-section (3) of section 1 of the Customs Act, 1962, issued Notification No.16 dated 23 January 1963 appointing the First day of February 1963 as the date on which the Customs Act, 1962 shall come into force.