General power to make regulations

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..... ithout prejudice to the generality of the foregoing power, such regulations may provide for all or any of the following matters, namely :- (a) the form 6 [and manner to deliver or present] of a bill of entry, shipping bill, bill of export, 4 [arrival manifest or import manifest], import report, 5 [departure manifest or export manifest], export report, bill of transhipment, declaration .....

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..... ditions 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 und .....

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..... refrom and the manner of maintaining such ledger; 10 [ (ja) the manner of maintaining electronic duty credit ledger, making payment from such ledger, transfer of duty credit from ledger of one person to the ledger of another and the conditions, restrictions and time limit relating thereto; ] (k) the manner of conducting audit; 8 [ (ka) the manner of authentication and the time limit .....

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..... ****************** Notes: 1. Inserted vide Finance (No. 2) Act, 2009, before it was read as, for compounding 2. Inserted vide Finance Act, 2011, w.e.f. 8-4-2011 3. Inserted vide The Finance Act 2017. 4. Substituted vide .....

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