Principal Appraisers empowered to exercise Assistant Commissioner powers in specified refund, valuation and classification cases under customs law.
Principal Appraisers are authorised to exercise the powers and duties of an Assistant Commissioner of Customs or Deputy Commissioner of Customs under section 27 in specified cases, including rejection of refund claims after the statutory time-limit; allowing refunds for miscalculation of duty, ad hoc additions for insurance and freight where documentary proof was not produced at assessment, assessment at standard rate where certificate of origin was not produced, grants of exemption by the Central Government, changes in classification due to specified rulings; and to allow or reject refund claims within a limited monetary threshold.

Prohibition on ship stores: specified warehoused alcohol and tobacco prohibited aboard small foreign-going vessels without import duty.
The Central Government directs that warehoused goods - alcoholic liquors, cigarettes, cigars and pipe tobacco - shall not be taken on board any foreign-going vessel of less than 200 tons as stores without payment of the import duty leviable thereon, as an anti-smuggling safeguard under the Customs Act.

Bond requirement for export in small vessels: duty-free release allowed subject to bond, proof of landing, or forfeiture.
Export of warehoused goods in vessels below the prescribed size is allowed without payment of import duty provided the exporter or vessel agent executes a bond equal to the import duty, in the form and with such surety or security as the proper officer requires; the bond is discharged on production, within three months or any extended period allowed, of a customs certificate from the port of destination showing the goods were landed, otherwise the amount equal to the import duty for which no certificate is produced shall be forfeited.

Commencement of Customs Act: statute appointed to come into force on the first day of February by notification.
Central Government, invoking the power under sub-section (3) of section 1 of the Customs Act, 1962, issued Notification No.16 dated 23 January 1963 appointing the First day of February 1963 as the date on which the Customs Act, 1962 shall come into force.

Approved National Defence Funds - contributions permitted to specified state-established funds for national defence purposes and welfare.
Approval is granted for specified state-established funds to qualify as recipients of contributions for the purpose of national defence under the Companies Law; the notification lists named state funds and recognises them as lawful recipients of such contributions.