Customs and excise enforcement strengthens penalties, evidentiary presumptions, and publication of convicted persons' particulars.
The amendment law enlarges the penal, evidentiary and procedural framework under the Customs Act, the Gold (Control) Act and the Central Excises and Salt Act. It strengthens offences relating to misdeclaration, smuggling, unlawful removal and dealings in goods liable to confiscation, raises punishments for serious and repeat offences, and introduces publication of the particulars of convicted persons. It also creates presumptions as to culpable mental state, documentary evidence and the relevancy of statements, while restricting probationary relief generally to persons under eighteen years of age.

Designation of ports for shipment and loading creates formal authorization for specified locations to operate as customs ports.
The Central Government, under clause (a) of section 7 of the Customs Act, 1962, appoints Visakhapatnam, Kakinada and Masulipatnam to be ports for the shipment and loading of goods and supersedes the earlier Central Board of Revenue notification, thereby conferring formal port status for customs shipment and loading activities.

Coastal ports designation permits specified ports to carry on coastal trade with all national ports.
The Central Government, under clause (d) of section 7 of the Customs Act, 1962, appoints the maritime locations listed in the annexed Schedule as coastal ports, thereby authorizing those named ports to carry on trade in coastal goods with all ports in India; the Schedule groups the ports under two Central Excise commissionerates and records subsequent designation changes to those commissionerate titles.