Section 158 of The Customs Act,1962
- (1)All rules and regulations made under this Act shall be published in the Official Gazette.
- (2)Any rule or regulation which the Central Government or the Board is empowered to make under this Act may provide--
- (i)for the levy of fees in respect of applications, amendment of documents, furnishing of duplicates of documents, issue of certificates, and supply of statistics, and for rendering of any services by officers of customs under this Act; 1[(ii) that any person who contravenes any provision of a rule or regulation or abets such contravention or who fails to comply with any provision of a rule or regulation with which it was his duty to comply, shall be liable to a penalty which may extend to 2[two lakh rupees].]
Summary
- It mandates that all rules and regulations must be officially published in the Official Gazette to be valid.
- It authorises the levy of fees for various administrative tasks, including processing applications, amending papers, supplying duplicates, issuing certificates, or providing customs statistics.
- It allows rules and regulations to establish a penalty of up to two lakh rupees for any person who violates or assists in violating them.
- It covers fees for any active services rendered by customs officers under the Act.
Practical examples
FAQ
1. Where must customs rules and regulations be published under Section 158 of the Customs Act, 1962?
Under Section 158, sub-section 1 of the Customs Act, 1962, all rules and regulations made under the Act must be published in the Official Gazette.
2. Can a fee be charged for amending a bill of entry under the Customs Act, 1962?
Yes, Section 158, sub-section 2, clause i of the Customs Act, 1962 allows rules and regulations to provide for the levy of fees for applications, amendment of documents, or supply of statistics.
3. What is the maximum penalty for violating a customs rule or regulation under Section 158?
Under Section 158, sub-section 2, clause ii of the Customs Act, 1962, the maximum penalty that can be imposed for violating any rule or regulation is two lakh rupees.
4. Can customs officers charge fees for rendering physical services under Section 158?
Yes, Section 158, sub-section 2, clause i of the Customs Act, 1962 permits charging fees for any services rendered by customs officers under the Act.
Test yourself
Q1.Under Section 158 of the Customs Act, 1962, what is the mandatory publication venue for all rules and regulations?
Q2.Under Section 158 of the Customs Act, 1962, what is the maximum penalty that can be prescribed within any rule or regulation for its violation?
Q3.Under Section 158 of the Customs Act, 1962, which of the following is NOT an activity for which rules or regulations can prescribe the levy of a fee?
Q4.Under the framework of Section 158 of the Customs Act, 1962, who has the power to set fees and penalties for violating rules made under Section 156 and regulations made under Section 157?