General power to make rules
Section 156 of the Customs Act, 1962 deals with general power to make rules. Without prejudice to any power to make rules contained elsewhere in this Act, the Central Government may make rules consistent with this Act generally to carry out the purposes of this Act. The Act came into force on 01 Feb 1963.
(1) Without prejudice to any power to make rules contained elsewhere in this Act, the Central Government may make rules consistent with this Act generally to carry out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:--
1[(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 article;
2[(c) the due date and the manner of making deferred payment of duties, taxes, cesses or any other charges under sections 47 and 51.]
(d) the detention and confiscation of goods the importation of which is prohibited and the conditions, if any, to be fulfilled before such detention and confiscation and the information, notices and security to be given and the evidence requisite for the purposes of such detention or confiscation and the mode of verification of such evidence;
(e) the reimbursement by an informant to any public officer of all expenses and damages incurred in respect of any detention of any goods made on his information and of any proceedings consequent on such detention;
(f) the information required in respect of any goods mentioned in a shipping bill or bill of export which are not exported or which are exported and are afterwards re-landed;
3[(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.]
4[(h) the amount to be paid 5[for compounding and the manner of compounding] under sub-section (3) of section 137.]
6[(i) the form, time limit, manner, circumstances, conditions, restrictions and such other matters for carrying out the provisions of Chapter VAA.]
Section 156, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… As per sub-section (1A), subject to the provisions of sub-section (1), the price referred to in that sub-section in respect of the imported goods shall be determined in accordance with the rules made in this behalf. 27. In exercise of the powers conferred by Section 156 of the Customs Act read with Section 22 of the General Clauses Act, 1897, the Customs Valuation Rules have been framed. Rule 4 deals with transaction value. The transaction value of the imported goods shall be the price actually paid or payable for the goods when sold for export to India, adjusted in accordance with …
Made under this section, and citing it
26 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
- Notification No.07/2017-Cus(NT), dated 24-01-2017.- Seeks to notify the India-Japan Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017Notification 2017
- Notification No.28/2017-Cus(NT), Dated 31.3.2017Notification 2017
- Notification No.68/2017-Cus(NT), dated 30.6.2017Notification 2017
- Notification No.7/2017-Cus(NT), Dated 24.01.2017Notification 2017
- Notification No.77/2017-Cus(NT), dated 4.8.17Notification 2017
- Notification NO.134/2016-Cus(NT) dated 2.11.2016Notification 2016
- Notification No.134/2016-Cus(NT), dated 2.11.2016Notification 2016
- Notification No.140/2016-Cus(NT), dated 25.11.2016Notification 2016
- Notification No.18/2012-Cus(NT), dated 05.03.2012Notification 2012
- Publication of Daily Lists of Imports and Exports Rules, 2004Rule 2012
- Notification No.160/2009-Cus(NT),dt. 30.10.2009Notification 2009
- Notification No.118/2008-Cus(NT), dated 12.11.2008Notification 2008
- Customs (Settlement of Cases) Rules, 2007Rule 2007
- Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007Rule 2007
- Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007Rule 2007
- Customs (Compounding of offences) Rules, 2005Rule 2005
- Notification No.114/2005-Cus(NT), dated 30.12.2005Notification 2005
- Notification No.128/2004-Cus(NT), dated 19.11.2004Notification 2004
- Customs (Advance Rulings) Rules, 2002Rule 2002
- Notification No.59/1999-Cus(NT), dated 22.10.1999Notification 1999
- Customs (Import of goods at concessional rate of duty for manufacture of excisable goods) Rules, 1996Rule 1996
- customs (Attachment of Property of Defaulters for recovery of Government Dues ) Rules, 1995Rule 1995
- Customs (Publication of names) Rules, 1975Rule 1975
- Accessories (condition) Rules 1963Rule 1963
- Notice of short Export Rules, 1963Rule 1963
- Customs (Appeals) Rules, 1982Rule 1962
Questions about Section 156
What does Section 156 of the Customs Act deal with?
Section 156 of the Customs Act is headed "General power to make rules". Without prejudice to any power to make rules contained elsewhere in this Act, the Central Government may make rules consistent with this Act generally to carry out the purposes of this Act.
How do I find court cases under Section 156 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 156, section 156 Customs Act 1962, section 156 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 156 of the Customs Act, and has it changed?
Its own text turns on section 14 (Valuation of goods), section 47 (Clearance of goods for home consumption), section 51 (Clearance of goods for exportation), section 137 (Cognizance of offences), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. The rules and notifications made under it are where it actually bites, and there are 26: most recently Notification No.07/2017-Cus(NT), dated 24-01-2017.- Seeks to notify the India-Japan Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017 (2017), then Notification No.28/2017-Cus(NT), Dated 31.3.2017 (2017), and 24 more.
When did Section 156 of the Customs Act come into force?
Section 156 of the Customs Act, cited as Customs Act 1962 156, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.