Customs exemption added for wood veneer by amendment exercising statutory power to modify customs notification.
The Central Government, invoking its power under section 25 of the Customs Act, amends Notification No. 132 Customs (dated 2 July 1980) by inserting a new Serial No. after Serial No. 57 in the Schedule to add wood veneer as an exempted item, thereby extending the notification's exemption to wood veneer on grounds of public interest.

Firearm transfer prohibition: baggage exemption amended to bar gifting or transfer during passenger or crew lifetime.
Amendment substitutes rule clause to require that a firearm brought as baggage shall not be gifted, given to a retainer, or otherwise parted with in the lifetime of the passenger or crew member who brought it; the change is made under statutory rulemaking authority and takes effect on publication in the official gazette.

Customs amendment: substitution of the monetary threshold in a tariff exemption notification, lowering the applicable amount.
Amendment to a customs exemption notification substitutes the previously specified monetary figure for aluminium ingots with a lower amount expressed in words, made by the Central Government under its statutory powers on grounds of public interest; the change is purely textual and confined to recalibrating the monetary threshold without altering other terms or scope of the original notification.

Customs amendment: inserts a new schedule entry under statutory powers to include a specified customs notification.
Amends Notification No. 207/87 Customs by inserting, after S. No. 309, a new Schedule entry to record Notification No. 3 Customs (dated 14th January, 1988). The Central Government acts under section 25(1) of the Customs Act, 1962 read with section 93(4) of the Finance Act, 1987, asserting public interest as the basis for the amendment to the notification governing customs tariff/exemption provisions.

Customs exemption for specified imports used in jewellery manufacture for export, subject to licensing, bonds and export obligations.
The notification grants Customs exemption for specified goods imported for use in manufacture of jewellery for export from the Jhandewalan Special Export Oriented Complex, subject to authorisation of the export oriented undertaking, required licences and RBI permits, manufacture in customs bond, execution of a bond securing the prescribed export obligation and value addition, maintenance of accounts, use and retention of goods within the Complex, export of produced jewellery for the stipulated period, and payment of duties on goods not used or on expiry/cessation as specified.

Bill of Entry Forms standardise import declarations, valuation, duty assessment, licensing particulars, examination records, and clearance certification requirements.
Bill of Entry (Forms) Regulations, 1987 prescribe Forms I, II and III for Bills of Entry presented for home consumption, warehousing, or ex-bond clearance for home consumption, excluding goods intended for transit or transhipment. The forms require importer, shipment, supplier, invoice, valuation, classification, duty, licence, bond, assessment, examination and release particulars. Importers and customs-house agents must declare that the information furnished is true and correct. The Regulations superseded the 1976 forms regime and were subsequently rescinded.

Tourist baggage rules amendment expands coverage to include tourists of Bhutanese origin arriving from Bhutan.
The Tourist Baggage (Amendment) Rules, 1988, made under sub section (2) of section 79 of the Customs Act, 1962, come into force on publication in the Official Gazette and add the phrase and Tourist of Bhutanese origin arriving from Bhutan to the end of sub rule (3) of rule 1 of the Tourist Baggage Rules, 1978, thereby expressly extending that rule's textual scope to include such tourists.

Baggage allowance scope expanded to include Bhutan, modifying country-exception language in baggage rules under Customs amendment.
Amendment adds Bhutan to the list of excluded countries in the Baggage Rules, 1978 by substituting "or Bhutan" for multiple occurrences of exclusionary phrasing in the opening paragraph and in rule 3 (including clause (b) and the proviso, sub-clause (i)(b) and clause (iii)); the changes take effect from publication in the Official Gazette and are made under the rulemaking powers of the Customs statute.

Auxiliary duty amendment: government inserts a new schedule entry to modify customs exemption framework.
The Central Government, under powers of the Customs Act and the Finance Act, issues Notification No. 2/88 Cus to amend Notification No. 207/87 Customs by inserting a new serial entry in the Schedule, thereby effecting an administrative adjustment to the exemption/levy framework on public interest grounds.

Customs exemption limits duty on oleo pine resin imports to a 25% ad valorem rate for specified manufacturing uses.
Central Government exempts imports of oleo pine resin from customs duty in excess of the amount calculated at 25% ad valorem when imported for the manufacture of gum resin and turpentine, exercising powers under section 25(1) of the Customs Act, 1962; the exemption is limited in time and ceases at the end of 1988.