Entrustment of customs functions to police officers extends designated customs powers within local jurisdiction excluding customs areas.
The Central Government entrusts to police officers in Madras city and specified Madras State districts the functions of customs officers within their jurisdiction excluding customs areas, delegating investigative and enforcement powers under the Customs Act. The notification apportions specific customs functions by rank: all police officers receive certain procedural and investigative powers; Sub-Inspector and above receive additional powers; Inspector and above receive further specified powers, thereby establishing a rank-based allocation of customs functions within the named territories.

Delegation of search powers allows specified Customs Commissioners to exercise the Board's statutory search authority under notification-based appointment.
The Central Government directs that the powers exercisable by the Central Board of Excise and Customs under the statutory search provision may also be exercised by the Commissioners of Customs at the listed regional offices when they hold the rank of Principal Commissioner or Commissioner by virtue of specified government notifications.

Drawback rates on re-exported used goods set diminishing duty refunds with time out of customs and special car rules.
Drawback on re-exported used goods is allowed at rates that diminish with the length of time goods remain out of Customs control, following a tiered schedule culminating in nil beyond the maximum period. Certain items - wearing apparel, tea-chests, censored exposed films, and specified photographic and X ray materials - are excluded from drawback when used. Motor cars and certain personal imports receive a special quarterly reduction method over four years, subject to board discretion to extend eligibility beyond two years, with no drawback after four years.

Customs duty exemption for Indian goods exported for Government display abroad, subject to non-sale, certification and validity limit.
Goods produced or manufactured in India exported for display in Government of India showrooms abroad or at foreign exhibitions or fairs are exempt from the whole of customs duty under section 25(1) of the Customs Act, 1962, provided such goods are not sold or otherwise disposed of abroad, and where exported for exhibitions or fairs a duly authorised officer must certify Government participation; the notification is subject to a sunset provision ending the exemption after 31 March 2029.