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Section158
The Customs Act, 1962

Provisions with respect to rules and regulations

In force From 01 Feb 1963 Act 52 of 1962 As on 17 Oct 2026

Act 52 of 1962 Ministry Finance Enacted 13 Dec 1962 In force 01 Feb 1963 Cited by 1 provision Instruments 16

Section 158 of the Customs Act, 1962 deals with provisions with respect to rules and regulations. All rules and regulations made under this Act shall be published in the Official Gazette. The Act came into force on 01 Feb 1963.

(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].]

Section 158, 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.

Referred to by 1

  1. Finance Act, 2019 (No. 2) s. 82 Amendment of section 158

Made under this section, and citing it

16 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.

All subordinate legislation

Questions about Section 158

What does Section 158 of the Customs Act deal with?

Section 158 of the Customs Act is headed "Provisions with respect to rules and regulations". All rules and regulations made under this Act shall be published in the Official Gazette.

How do I find court cases under Section 158 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 158, section 158 Customs Act 1962, section 158 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 158 of the Customs Act, and has it changed?

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 16: most recently Notification No.17/2019-Cus(NT), dated 27.2.2019 (2019), then Customs (Finalisation of Provisional Assessment) Regulations, 2018 (2018), and 14 more.

When did Section 158 of the Customs Act come into force?

Section 158 of the Customs Act, cited as Customs Act 1962 158, 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

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.