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    <title>Notes on Clauses Customs</title>
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    <description>The Bill provides for import duty refunds where imported goods cleared for home consumption are later found defective or non conforming, subject to customs identification and export or relinquishment; authorises the Income tax Authority for Advance Ruling to exercise specified Customs Act functions with a customs qualified member and transfers pending customs proceedings; makes High Courts expressly capable of condoning delays in appeals and cross objections retrospectively; empowers rulemaking for compounding, export, destruction and refund procedures; extends Customs Act machinery provisions to safeguard, anti dumping and countervailing duties retrospectively; validates prior actions and clarifies textile blend classification by predominance.</description>
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      <description>The Bill provides for import duty refunds where imported goods cleared for home consumption are later found defective or non conforming, subject to customs identification and export or relinquishment; authorises the Income tax Authority for Advance Ruling to exercise specified Customs Act functions with a customs qualified member and transfers pending customs proceedings; makes High Courts expressly capable of condoning delays in appeals and cross objections retrospectively; empowers rulemaking for compounding, export, destruction and refund procedures; extends Customs Act machinery provisions to safeguard, anti dumping and countervailing duties retrospectively; validates prior actions and clarifies textile blend classification by predominance.</description>
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