Lawgist156General power to make rules
(1) Without prejudice to any power to make rules contained elsewhere in this Act, the Central Government may make rules consistent with this Act generally to carry out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:--
1[(a) the manner of determining the transaction value of the imported goods and export goods under sub-section (1) of section 14;]
(b) the conditions subject to which accessories of, and spare parts and maintenance and repairing implements for, any article shall be chargeable at the same rate of duty as that article;
2[(c) the due date and the manner of making deferred payment of duties, taxes, cesses or any other charges under sections 47 and 51.]
(d) the detention and confiscation of goods the importation of which is prohibited and the conditions, if any, to be fulfilled before such detention and confiscation and the information, notices and security to be given and the evidence requisite for the purposes of such detention or confiscation and the mode of verification of such evidence;
(e) the reimbursement by an informant to any public officer of all expenses and damages incurred in respect of any detention of any goods made on his information and of any proceedings consequent on such detention;
(f) the information required in respect of any goods mentioned in a shipping bill or bill of export which are not exported or which are exported and are afterwards re-landed;
3[(g) the publication, subject to such conditions as may be specified therein, of names and other particulars of persons who have been found guilty of contravention of any of the provisions of this Act or the rules.]
4[(h) the amount to be paid 5[for compounding and the manner of compounding] under sub-section (3) of section 137.]
6[(i) the form, time limit, manner, circumstances, conditions, restrictions and such other matters for carrying out the provisions of Chapter VAA.]
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1. Subs. by Act 22 of 2007, s. 113, for clause (a) (w.e.f. 10-10-2007) vide Notification No. 93/2007-Cus. (N.T.), dated 10-9-2007.
2. Ins. by Act 28 of 2016, s. 138 (w.e.f. 14-5-2016).
3. Added by Act 36 of 1973, s. 12 (w.e.f. 1-9-1973).
4. Ins. by Act 23 of 2004, s. 73 (w.e.f. 10-9-2004).
5. Subs. by Act 33 of 2009, s. 90, for "for compounding" (w.e.f. 19-8-2009).
6. Ins. by Act 12 of 2020, s. 114 (w.e.f. 27-3-2020).
- 141 Conveyances and goods in a customs area subject to control of officers of customs
- 142 Recovery of sums due to Government
- 142A Liability under Act to be first charge
- 143 Power to allow import or export on execution of bonds in certain cases
- 143A Omitted.
- 143AA Power to simplify or provide different procedure, etc., to facilitate trade
- 144 Power to take samples
- 145 Owner, etc., to perform operations incidental to compliance with customs law
- 146 Licence for Customs brokers
- 146A Appearance by authorised representative
- 147 Liability of principal and agent
- 148 Liability of agent appointed by the person in charge of a conveyance
- 149 Amendment of documents
- 150 Procedure for sale of goods and application of sale proceeds
- 151 Certain officers required to assist officers of customs
- 151A Instructions to officers of customs
- 151B Reciprocal arrangement for exchange of information facilitating trade
- 152 Delegation of powers
- 153 Modes for service of notice, order, etc
- 154 Correction of clerical errors, etc
- 154A Rounding off of duty, etc
- 154B Publication of information respecting persons in certain cases
- 155 Protection of action taken under the Act
- 156 General power to make rules
- 157 General power to make regulations
- 158 Provisions with respect to rules and regulations
- 159 Rules, certain notifications and orders to be laid before Parliament
- 159A Effect of amendments, etc., of rules, regulations, notifications or orders
- 160 Repeal and savings
- 161 Removal of difficulties
