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<h1>Customs Act Amendments: Changes in Duty Payment, Jewelry Exchange, and Clearance of Used Materials Without Duty</h1> The notification amends three previous customs notifications (No. 3/88, 277/90, and 177/94) under the Customs Act, 1962. Key amendments include changes in duty payment conditions, allowing the exchange of plain handmade jewelry within India under specific conditions, and permitting the clearance of certain used packing materials and machinery parts without customs duty. It also details conditions for the clearance of capital goods on depreciated value, specifying that certain exemptions do not apply. These changes aim to align duty payment terms with the date of payment and provide more flexibility in handling imported goods.