Exemption for re-imported private personal property allowed subject to identity, non-drawback, ownership, use and time conditions.
Exemption permits relief from customs duty and integrated tax on private personal goods not produced in India when re-imported, contingent on customs officer satisfaction as to identity, absence of drawback, unchanged ownership within the family, personal use, and re-import within three years (with Baggage Rules exception). The exemption's extent is limited where post-export alterations, renovations, additions or repairs increase value; full exemption applies to warranty repairs done free of charge; otherwise the whole customs duty is exempt.

Customs valuation and exchange-rate rules were aligned for imported goods, with defined currency conversion rates governing assessment timing.
Customs valuation for imported goods was amended so that the price under section 14 is calculated with reference to the rate of exchange in force on the relevant date under section 15. Section 15 was also revised to include "rate of exchange" and to define it as the Central Government rate for conversion between Indian and foreign currency, with currency meanings taken from the Foreign Exchange Regulation Act, 1947. The amendment Act repealed the earlier Ordinance while saving actions taken under it.

Delegation of customs enforcement powers to local police enables designated officers to perform customs search and seizure functions.
The Central Government entrusts specified local police and certain administrative officers with the functions of an Officer of Customs, authorising them to exercise defined customs enforcement powers (including search and seizure and related enforcement functions) within their jurisdictions. The notification lists particular ranks and office-holders and delegates either a broad contiguous range of enforcement functions or a narrower subset to police station heads and subordinates, operating as an administrative entrustment under the Customs Act.

Delegation of Board powers: specified Principal Commissioners may exercise section 109 Customs powers for designated ports and jurisdictions.
The Central Government directs that the powers of the Central Board of Excise and Customs under section 109 of the Customs Act may also be exercised by the Principal Commissioner of Central Excise or Commissioner of Central Excise who are Principal Commissioner of Customs or Commissioner of Customs at Allahabad, Baroda, Delhi, Patna, West Bengal and Shillong, with identification of those officials by prior Ministry of Finance notifications and subsequent substitutions of titles.

Delegation of customs functions: local tahsildars and police are authorized to exercise specified customs enforcement powers.
The Central Government, exercising powers under section 6 of the Customs Act, 1962, entrusts specified local officers with the functions of an officer of Customs, authorizing tahsildars, sub inspectors and police personnel at named island stations to perform designated customs enforcement and investigative functions, with the scope of powers delineated by officer category.