Customs Act 1962

Miscellaneous

Section 157. General power to make regulations

(1) Without prejudice to any power to make regulations contained elsewhere in this Act, the Board may make regulations consistent with this Act and the rules, generally to carry out the purposes of this Act.

(2) In particular and without prejudice to the generality of the foregoing power, such regulations may provide for all or any of the following matters, namely :-

(a) the form ³[and manner to deliver or present] of a bill of entry , shipping bill , bill of export , import manifest , import report, export manifest, export report, bill of transhipment, declaration for transhipment boat note and bill of coastal goods ;

(ai) the manner of export of goods, relinquishment of title to the goods and abandoning them to customs and destruction or rendering of goods commercially valueless in the presence of the proper officer under clause (d) of sub-section (1) of section 26A;

(aii) the form and manner of making application for refund of duty under sub-section (2) of section 26A;

(aa) the form and manner in which an application for refund shall be made under section 27;

²[(ab) the form, the particulars, the manner and the time of delivering the passenger and crew manifest for arrival and departure and passenger name record information and the penalty for delay in delivering such information under sections 30A and 41A;]

(b) the conditions subject to which the transhipment of all or any goods under sub-section (3) of section 54, the transportation of all or any goods under section 56 and the removal of warehoused goods from one warehouse to another under section 67, may be allowed without payment of duty;

(c) the conditions subject to which any manufacturing process or other operations may be carried on in a warehouse under section 65.

⁴[(d) the time and manner of finalisation of provisional assessment;

(e) the manner of conducting pre-notice consultation;

(f) the circumstances under which, and the manner in which, supplementary notice may be issued;

(g) the form and manner in which an application for advance ruling or appeal shall be made, and the procedure for the Authority, under Chapter VB;

(h) the manner of clearance or removal of imported or export goods;

(i) the documents to be furnished in relation to export goods ;

(j) the conditions, restrictions and the manner of making deposits in electronic cash ledger, the utilisation and refund therefrom and the manner of maintaining such ledger;

(k) the manner of conducting audit;

⁵[(ka) the manner of authentication and the time limit for such authentication, the document or information to be furnished and the manner of submitting such document or information and the time limit for such submission, the form and the manner of furnishing alternative means of identification and the time limit for furnishing such identification, person or class of persons to be exempted and conditions subject to which suspension may be made, under Chapter XIIB]

(l) the goods for controlled delivery and the manner thereof;

(m) the measures and separate procedure or documentation for a class of importers or exporters ⁶[or any other persons,] or categories of goods or on the basis of the modes of transport of goods.]

^[helldodold[¹[(d) the manner of conducting audit of the assessment of duty of the imported or export goods at the office of the proper officer or the premises of the importer or exporter, as the case may be.]^helldod]

⁵[(n) the form and manner, the time limit and the restrictions and conditions for amendment of any document under section 149.]

1. Inserted Vide Section 54 of the Finance Act 2011

2. Inserted Vide Section 108 of the Finance Act, 2017

3. Inserted Vide Section 100 of the Finance Act 2018

4. Substituted Vide Section 100 of the Finance Act 2018

5. Inserted Vide Section 81 of the Finance Act 2019

6. Inserted Vide Section 103 of the Finance Act 2024