Customs Act, 1962 — Chapter XVII: Miscellaneous
157. General power to make regulations
- The Board may make regulations consistent with this Act and the rules, generally to carry out the purposes of this Act.
- Without prejudice to the generality of sub-section (1), such regulations may provide for: (a) the manner of conducting an enquiry under sections 122A and 138B; (b) the class of officers who may issue supplementary/further/other bills of entry/shipping bills; (c) the manner of export of goods, relinquishment of title, and destruction of goods under section 23; (d) the form of various bonds; (e) the vessels for which entry-inwards or entry-outwards is not required; (f) the conditions for grant of a customs-broker licence, and its suspension/revocation; (g) the fees for customs stations working beyond normal hours; (h) the class of importers/exporters permitted to make a bond instead of paying duty; (i) any other matter which is to be, or may be, specified by regulations.
