Customs and excise law amendments expand revision powers, refund rules, exemption authority, and documentary evidence for modern records. Customs and central excise law was amended to expand revisional powers, create refund provisions for duty or excess duty under exemption notifications, and admit microfilm, facsimile copies, and computer print outs as evidence subject to prescribed conditions. The amendments also introduced new exemption powers in excise, imposed notice, hearing, and limitation safeguards in revision proceedings, updated references to Principal Collectors, and extended appellate jurisdiction of the Tribunal to orders passed under the new revisional provisions.