Baggage transit to customs stations: a five-rupee fee is now payable for each transhipment application.
The amendment substitutes regulation 4 to prescribe a fee of five rupees for each application for transhipment of goods, payable at all customs stations, and states that the amendment takes effect upon publication in the Official Gazette under the authority of the Customs Act, 1962.

Specified classes of goods under section 123 clarify seizure scope and burden of proof for electronic goods and watches.
The Central Government designates specified classes of merchandise for purposes of the seizure regime under the Customs Act, listing synthetic yarns and fabrics, electronic calculators, watches and watch components, zip fasteners, silver bullion and related items; the notification supersedes earlier 1967/1968 notices and was later superseded by a 2016 notification.

Delegation of customs functions to Indo Tibetan Border Police officers expands their authorised enforcement powers locally.
Officers of the Indo Tibetan Border Police are authorised to exercise specified functions of an Officer of Customs within their local jurisdiction, with the scope of powers varying by rank: senior commanders receive broader enforcement authority including certain functions in absence of senior customs officers, mid level ranks receive core investigatory and enforcement powers, and constabulary ranks receive limited search and examination powers.

Import prohibition from Bhutan bars goods exported from other countries, with a machinery exception requiring documentary proof and customs verification
Imports into India of goods from Bhutan that were originally exported to Bhutan from countries other than India are prohibited to prevent smuggling, with a limited exception for machinery and equipment exported via an Indian place of entry for project use in Bhutan where the importer produces the Letter of Guarantee or Bill of Import and related documents and customs officials are satisfied as to the identity of the goods.

Appointment of Commissioner of Customs: Gujarat preventive commissioner also authorized to perform preventive functions for Bombay.
Appointment designates the Commissioner of Customs (Preventive), Gujarat to also serve as Commissioner of Customs (Preventive), Bombay, consolidating preventive customs responsibilities and enabling the Gujarat preventive commissioner to perform preventive duties and authorities for the Bombay jurisdiction under statutory powers.