Customs amendment expands warehousing, drawback, seizure disposal, and Board instruction powers under the customs law framework. Amends the Customs Act, 1962 by extending warehousing and retention periods, revising drawback and export provisions, creating a disposal mechanism for seized perishable or hazardous goods, enlarging the scope of redemption fine liability, modifying Special Bench procedure, expanding the evidentiary definition of document, and authorising Board instructions for uniform customs administration.
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Customs amendment expands warehousing, drawback, seizure disposal, and Board instruction powers under the customs law framework.
Amends the Customs Act, 1962 by extending warehousing and retention periods, revising drawback and export provisions, creating a disposal mechanism for seized perishable or hazardous goods, enlarging the scope of redemption fine liability, modifying Special Bench procedure, expanding the evidentiary definition of document, and authorising Board instructions for uniform customs administration.
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