law: Custom Act, 1962 
  156.
  
  General Power to Make Rules. – 
  (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 :- 
  (a) the manner of determining the price of imported goods under
  
  sub-section (1A) 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;
  (c) Omitted
  (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;
  (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.