General power to make rules
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....oregoing power, such rules may provide for all or any of the following matters, namely :- (a) the manner of determining the transaction value of the imported goods and export goods under sub-section (1) of section 14; (b) the conditions subject to which accessories of, and spare parts and maintenance and repairing implements for, any article shall be chargeable at the same rate of duty as that....
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....l of export which are not exported or which are exported and are afterwards re-landed; (g) the publication, subject to such conditions as may be specified therein, of names and other particulars of persons who have been found guilty of contravention of any of the provisions of this Act or the rules. (h) the amount to be paid 1[for compounding and the manner of compounding] under sub-section (3....