Section 157 - General power to make regulations - Customs Act, 1962

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 6 [and manner to deliver or present] of a bill of entry, shipping bill, bill of export, 4 [arrival manifest or import manifest], import report, 5 [departure manifest or export manifest], export report, bill of transhipment, declaration for transhipment boat note and bill of coastal goods; 1 [(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; 3 [(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. 11 [ (ca) the manner and conditions for payment of duty and removal of goods under clause (C) of sub-section (1) of section 65A; ] 7 [(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 imported 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; 10 [ (ja) the manner of maintaining electronic duty credit ledger, making payment from such ledger, transfer of duty credit from ledger of one person to the ledger of another and the conditions, restrictions and time limit relating thereto; ] (k) the manner of conducting audit; 8 [ (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 12 [ or any other persons, ] or categories of goods or on the basis of the modes of transport of goods.] 9 [ (n) the form and manner, the time limit and the restrictions and conditions for amendment of any document under section 149. ] ****************** Notes: 1. Inserted vide Finance (No. 2) Act, 2009, before it was read as, for compounding 2. Inserted vide Finance Act, 2011, w.e.f. 8-4-2011 3. Inserted vide The Finance Act 2017. 4. Substituted vide THE FINANCE ACT, 2018 , before it was read as, import manifest 5. Substituted vide THE FINANCE ACT, 2018 , before it was read as, export manifest 6. Inserted vide THE FINANCE ACT, 2018 7. Substituted vide THE FINANCE ACT, 2018 , before it was read as, 2 [(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.] 8. Inserted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-08-2019 9. Inserted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-08-2019 10. Inserted vide Finance Act, 2020 dated 27-03-2020 11. Inserted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. ............... 12. Inserted vide Section 1 03 of the Finance (No. 2) Act, 2024 dated 16-08-2024 w.e.f. 16-08-2024