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    <title>BUDGETARY CHANGES IN CUSTOMS</title>
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    <description>A new refund scheme allows repayment of import duty where identifiable imported goods are defective or non conforming, subject to identification by customs, non claim of drawback, and export, abandonment or destruction within prescribed periods; perishables and expired shelf life goods are excluded. The Board and Central Government may frame regulations and rules for procedures, and related amendments provide for transfer of advance ruling authority, retrospective validation of officer appointments, High Court condonation of filing delays, limits on compounding of certain offences, and revisions to duty free replenishment and rebate notification provisions.</description>
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