law: Custom Act, 1962 
  157.
  
  General Power to Make Regulations. – 
  (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 of a bill of entry, shipping bill, bill of export, import
  
  manifest, import report, export manifest, export report, bill of transhipment,
  
  declaration for transhipment boat note and bill of coastal goods;
  ( aa ) the form and manner in which an
  
  application for refund shall be made under section 27;
  (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.