Section 157: General power to make regulations

Q: What does Section 157 of The Customs Act, 1962 (CuA) deal with?

Section 157 CuA pertains to "General power to make regulations". It is part of the The Customs Act, 1962, a legislation enacted by the Parliament of India. Section 157 of The Customs Act, 1962 (CuA) governs general power to make regulations. As verified on 19 May 2026.

Q: Is Section 157 CuA still in force?

Yes, Section 157 of the The Customs Act, 1962 is currently in force across the Republic of India.

Q: What is धारा 157 CuA?

धारा 157 CuA is the Devanagari Hindi reference for Section 157 of the The Customs Act, 1962. Section 157 of The Customs Act, 1962 (CuA) governs general power to make regulations. As verified on 19 May 2026.

Q: What is Dhara 157 CuA?

Dhara 157 CuA is the Roman Hindi reference for Section 157 of the The Customs Act, 1962. "Dhara" means "Section" in Hindi. Section 157 of The Customs Act, 1962 (CuA) governs general power to make regulations. As verified on 19 May 2026.

Q: How to cite Section 157 of The Customs Act, 1962?

Cite as: "Section 157, The Customs Act, 1962 (CuA)" in legal briefs. For academic writing, use the BlueBook format: The Customs Act, 1962, § 157 (India).

Law on Tips Editorial Board

(1)

Without prejudice to any power to make regulations contained elsewhere in this Act, the Board may make regulations consistent with this Act and the rules, generally to carry out the purposes of this Act.

(2)

In particular and without prejudice to the generality of the foregoing power, such regulations may provide for all or any of the following matters, namely: -

(a) the form [and manner to deliver or present] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] of a bill of entry, shipping bill, bill of export, import manifest, import report, export manifest, export report, [bill of transhipment, declaration for transhipment] [ Substituted by Act 27 of 1999, Section 115, for " bill of transhipment " (w.e.f. 11.5.1999).], boat note and bill of coastal goods;

(b) the conditions subject to which the transhipment of all or any goods under sub-section (3) of section 54, the transportation of all or any goods under section 56 and the removal of warehoused goods from one warehouse to another under section 67, may be allowed without payment of duty;

(c) the conditions subject to which any manufacturing process or other operations may be carried on in a warehouse under section 65.

(d) [ the time and manner of finalisation of provisional assessment; [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]

(e) the manner of conducting pre-notice consultation;

(f) the circumstances under which, and the manner in which, supplementary notice may be issued;

(g) the form and manner in which an application for advance ruling or appeal shall be made, and the procedure for the Authority, under Chapter VB;

(h) the manner of clearance or removal of imported or export goods;

(i) the documents to be furnished in relation to imported goods;

(j) the conditions, restrictions and the manner of making deposits in electronic cash ledger, the utilisation and refund therefrom and the manner of maintaining such ledger;

(k) the manner of conducting audit;

(l) the goods for controlled delivery and the manner thereof;

(m) the measures and separate procedure or documentation for a class of importers or exporters or categories of goods or on the basis of the modes of transport of goods.]