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General power to make regulations

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....port, ^3[bill of transhipment, declaration for transhipment], boat note and bill of coastal goods; ^4[(ai) the manner of export of goods, relinquishment of title to the goods and abandoning them to customs and destruction or rendering of goods commercially valueless in the presence of the proper officer under clause (d) of sub-section (1) of section 26A; (aii) the form and manner of making application for refund of duty under sub-section (2) of section 26A;] ^1[(aa) the ^2[form and manner] in which an application for refund shall be made under section 27;] ^6[(ab) the form, the particulars, the manner and the time of delivering the passenger and crew manifest for arrival and departure and passenger n....

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.... making payment from such ledger, transfer of duty credit from ledger of one person to the ledger of another and the conditions, restrictions and time limit relating thereto;] (k) the manner of conducting audit; ^11[(ka) the manner of authentication and the time limit for such authentication, the document or information to be furnished and the manner of submitting such document or information and the time limit for such submission, the form and the manner of furnishing alternative means of identification and the time limit for furnishing such identification, person or class of persons to be exempted and conditions subject to which suspension may be made, under Chapter XIIB;] (l) the goods for controlled delivery a....