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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>General rulemaking power under customs law enables rules on valuation, duties, detention, compounding, and procedural compliance.</h1> The Central Government may make rules to carry out the Customs Act, including rules on transaction value determination, duty treatment of accessories and spare parts, deferred payment of duties and charges, detention and confiscation procedures and evidentiary requirements, reimbursement to informants for detention-related expenses, shipping bill information for non-exported or re-landed goods, publication of particulars of persons guilty of contraventions, compounding amounts and procedures, and procedural requirements to implement Chapter VAA.

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