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.... 448(E).- In exercise of the powers conferred by section 157, read with sections 30, 30A, 41, 41A, 53, 54, 56, sub-section (3) of section 98 and sub-section (2) of section 158 of the Customs Act, 1962 (52 of 1962), and in supersession of Import Manifest (Vessels) Regulations, 1971, ^4[and Export Manifest (Vessels) Regulations, 1976], the Central Board of Indirect Taxes and Customs hereby makes the....