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of <h1>Section 156 of Customs Act: Central Government Empowered to Make Rules on Duties, Detentions, and Offenses.</h1> Section 156 of the Customs Act, 1962 grants the Central Government the authority to make rules to fulfill the Act's purposes. It allows for specific rule-making on matters such as determining transaction values for imported and exported goods, conditions for duty rates on accessories and spare parts, deferred payment of duties, and procedures for detention and confiscation of prohibited goods. It also covers reimbursement for expenses incurred during detention, information requirements for goods not exported or re-landed, publication of offenders' details, compounding of offenses, and provisions under Chapter VAA.
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