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    <title>BUDGETARY CHANGES IN CUSTOMS ACT, 1962</title>
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    <description>The Finance Bill replaces &quot;certificate of origin&quot; with proof of origin, defining it as a trade-agreement certificate or declaration and defining issuing authority, while preserving importer responsibility and permitting refusal of preferential treatment for ineligible tariff items, incomplete descriptions, unauthenticated alterations, or expired proofs; it also allows the Central Government to prohibit specified manufacturing operations in warehouses for public interest and extends facilitation and regulatory procedures to &quot;any other persons,&quot; and gives retrospective effect and refund mechanisms for specified duty-exemption notifications.</description>
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