Lawgist158Provisions with respect to rules and regulations
(1) All rules and regulations made under this Act shall be published in the Official Gazette.
(2) Any rule or regulation which the Central Government or the Board is empowered to make under this Act may provide--
(i) for the levy of fees in respect of applications, amendment of documents, furnishing of duplicates of documents, issue of certificates, and supply of statistics, and for rendering of any services by officers of customs under this Act;
1[(ii) that any person who contravenes any provision of a rule or regulation or abets such contravention or who fails to comply with any provision of a rule or regulation with which it was his duty to comply, shall be liable to a penalty which may extend to 2[two lakh rupees].]
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1. Subs. by Act 18 of 2008, s. 75, for clause (ii) (w.e.f. 10-5-2008).
2. Subs. by Act 23 of 2019, s. 82, for "fifty thousand rupees" (w.e.f. 1-8-2019).
- 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
