Customs Act, 1962 › Chapter XVII — Miscellaneous

Section 158. Provisions with respect to rules and regulations

Customs Act, 1962

Bare Act

Provisions with respect to rules and regulations. —

(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;

(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 two lakh rupees.

Judgments on Section 158

  • Kannur International Airport Ltd vs Cochin-Cus — CESTAT, 23 Sep 2025. Interest under Section 28AA of the Customs Act, 1962 is attracted only where the amount payable is 'duty' under Section 28, and therefore cannot be levied on cost recovery charges, which are not duty.
  • Kundan Care Products Ltd vs Commissioner Of Customs-New Delhi Acc… — CESTAT, 31 Jul 2024. A penalty imposed under section 112 of the Customs Act for 'contravention' of statutory provisions is not a penalization for an 'offence', since offences and penalties are distinct categories; therefore, a licensee who…
  • Central Warehousing Corporation vs Ahmedabad — CESTAT, 22 Jul 2024. In the absence of a statutory recovery mechanism and rates and manner specified by the Government of India, cost recovery charges cannot be recovered from a CFS/custodian even under Regulations 5(2) and 6(1)(o) of the…
  • Diamond And Gem Development vs Ahmedabad — CESTAT, 12 Jun 2024. Cost recovery charges for customs officers posted in a customs area cannot be confirmed or recovered from a Customs Cargo Service provider where HCCAR, 2009 prescribes no recovery mechanism and the Government of India…
  • Poonam Pundir vs C.C. Noida — CESTAT, 27 Mar 2024. Section 158 of the Customs Act, 1962 is an enabling rule-making provision under which no penalty can be directly imposed, and a warehouse licence cannot be cancelled on mere possibilities of intention without…
  • Central Board Of Excise And Customs vs M/S Gmr Hyderabad International… — Telangana High Court, 27 Mar 2024. Cost recovery charges in the nature of salaries of Customs officers performing statutory duties cannot be levied by regulation absent express statutory authorization, and such administrative charges, being a tax without…
  • M/S.Isha Exim vs The Commissioner Of Customs — Madras High Court, 1 Jul 2021. A Detention/Demurrage Waiver Certificate issued by Customs is merely an eligibility certificate for claiming the benefit of Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009, and does not by…
  • M/S.R.M.Trading vs The Principal Commissioner Of Customs — Madras High Court, 1 Jul 2021. A Detention Certificate issued by Customs under Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009 is merely an eligibility certificate — it does not by itself confer a right to refund of…
  • M/S.Sai Lakshmi Engineering vs The Principal Commissioner Of Customs — Madras High Court, 1 Jul 2021. A Customs Detention/Demurrage Waiver certificate under Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009 is binding on the Service Provider but is only an eligibility certificate, and…
  • M/S.Sun Global Logistics Pvt. Ltd vs Union Of India — Madras High Court, 2 Jun 2021. Cost Recovery Charges cannot be levied or collected from a Customs Cargo Service Provider in the absence of a notification/Government order specifying the rates under the Handling of Cargo in Customs Areas Regulations,…
  • The Supreme Industries Limited Through… vs The Central Board Of Indirect Taxes And… — Bombay High Court, 8 Mar 2021. In case of repugnancy between a validly made subordinate legislation and a private contract, the contract must yield; a detention cum demurrage waiver certificate issued under Regulation 10(1)(l) of the SCMTR, 2018…
  • The Commissioner Of Customs (Ii) Zone… vs Poonma Courier Pvt. Limited — Bombay High Court, 3 Nov 2020. A remedy of representation provided by subordinate legislation (Regulation 14(2) of the Courier Regulations, 1998) is supplementary and cannot supplant or curtail the vested statutory right of appeal to CESTAT under…
  • Aramex India Pvt. Ltd vs Commissioner Of Customs — CESTAT, 16 Sep 2016. A courier licence cannot be revoked for the fraudulent acts of employees committed on their own for personal gain outside the scope of employment where the company itself was not complicit, as revocation in such…
  • M/S. Mumbai International Airport… vs The Union Of India, Through Secretary,… — Bombay High Court, 13 Oct 2014. A custodian appointed under section 45 of the Customs Act who voluntarily accepts custodianship and facility approvals subject to the Handling of Cargo in Customs Areas Regulations, 2009 is bound by Regulation 5(2), and…