Customs rule-making power covers valuation, detention, compounding, and disclosure of contraventions under the Act.

The Central Government may make rules, consistent with the Customs Act, to carry out its purposes generally. The rule-making power extends to transaction value, duty treatment of accessories and spare parts, deferred payment of duties, detention and confiscation of prohibited goods, reimbursement to informants, information regarding goods not exported or later re-landed, publication of names of persons found guilty of contravention, compounding, and matters required for carrying out Chapter VAA.

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