Section 158: Provisions with respect to rules and regulations.

The Customs Act, 1962Central Act · Act 52 of 1962

(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;

[(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 [two lakh rupees].]

Where this provision sits

Act	The Customs Act, 1962
Section	158
Marginal note	Provisions with respect to rules and regulations.
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, Act 18 of 2008. . Subs. by Act 18 of 2008, s. 75, for clause (ii) (w.e.f. 10-5-2008).
substituted, Act 23 of 2019. . Subs. by Act 23 of 2019, s. 82, for "fifty thousand rupees" (w.e.f. 1-8-2019).

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