Delegation of Customs functions: DRI officers authorised to exercise Assistant/Deputy Commissioner powers under the Customs Act.
The Central Government, under the Customs Act, 1962, entrusts to specified officers in the Directorate of Revenue Intelligence, New Delhi - Joint Director, Officer on Special Duty, Investigating Officer (Police) and Investigating Officer (Income tax) - the functions of an Assistant Commissioner of Customs or Deputy Commissioner of Customs under sub section (1) of section 105.

Additional duty on transformer oil imposed on imports under tariff heading by central government, later rescinded.
Additional duty was directed to apply to transformer oil imported into India under Heading 2710 by exercise of Central Government powers under section 3(3) of the Customs Tariff Act, 1975, with such duty to be determined under the Transformer Oil (Additional Duty) Rules, 1978, until the direction was later rescinded by subsequent notification.

Additional duty on transformer oil ties import levy to an excise-equivalent rate on transformer oil feedstock to align taxation.
The rules impose an additional duty on imported transformer oil equal to the portion of excise duty on transformer oil base stock/feedstock corresponding to an excise of one thousand and fifty-five rupees and twenty-five paise per metric tonne (stated as nine hundred rupees per kilo litre at fifteen degrees centigrade), enacted under subsection (3) of section 3 of the Customs Tariff Act, 1975, and effective on publication; the rules were rescinded effective 02-02-2022.

Customs Tariff (Amendment) Act, 1978 commenced on 1 September 1978 via central government notification appointing its effective date.
The Central Government, exercising the power conferred by sub section (2) of section 1 of the Customs Tariff (Amendment) Act, 1978, appoints 1 September 1978 as the date on which that Act shall come into force.

Customs tariff amendments revise preferential area definitions, classification rules and duty rates for a wide range of goods.
The Act amends the Customs Tariff Act, 1975 by substituting a consolidated preferential area definition for references to the United Kingdom, correcting a column cross reference in section 7, and effecting comprehensive First Schedule changes: revised interpretation rules, omission and renumbering of columns, substitution and insertion of numerous chapter headings, notes and subheadings, inclusion or exclusion of specific commodities, and Part II tariff rate adjustments and new headings; the Act commences on a date appointed by Central Government notification.

Baggage duty exemption: specified tariff-heading imports by passengers and crew exempted from additional duty, excluding certain appliances.
Exemption from additional duty is granted for goods under Heading No. 100.01 of the Customs Tariff when imported into India by a passenger or member of the crew as baggage, except that air-conditioners, refrigerators and deep freezes are excluded; the exemption is issued under the Customs Act and supersedes the earlier notification of 2 August 1976.