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.
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.
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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