Section Text
1) The Central Board of Excise and Customs consti- tuted undersection 3 of the Central Boards of Revenue Act, 1963-, may, by notification in the Official Gazette, make regulations6consistent with this chapter and the rules made there- under, generally to carry out the purposes of this Chapter.
(2) In particular, and without prejudice to the generality of the foregoing power, such regulations may provide for -
(a) the returns and other particulars and information which carriers shall furnish, the authorities to whom. And the intervals at which, such returns, particulars and information shall be furnished;
(b) supplemental matters arising out of any rule made by the Central Government under this chapter.