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of <h1>Section 158 of Customs Act: Rules Published in Gazette, Fees Imposed, Penalties Up to 2 Lakh for Non-Compliance.</h1> Section 158 of the Customs Act, 1962, mandates that all rules and regulations under this Act be published in the Official Gazette. It allows the Central Government or the Board to impose fees for various services related to customs documentation and services. Additionally, it stipulates penalties for contraventions or failures to comply with these rules or regulations. As per the amendments, the penalty for such infractions can extend to two lakh rupees. This provision has evolved over time, with previous penalties being significantly lower, reflecting changes introduced by the Finance Acts of 2008 and 2019.
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