Customs Act, 1962 — Chapter XVII: Miscellaneous
158. Provisions with respect to rules and regulations
- Every power to make rules or regulations under this Act is subject to the condition that the rules/regulations are made after previous publication (unless the Central Government/Board is satisfied it is expedient to dispense with such publication).
- All rules and regulations made under this Act shall be published in the Official Gazette.
- Rules/regulations may provide that a contravention of them is punishable with a fine not exceeding two thousand rupees.
- Rules/regulations may provide, for classes of cases, that a matter be determined by an officer/authority as prescribed, or provide for exercise of discretion by an officer within limits set out.
