Sections 158-159A explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
These three sections deal with what happens after a rule or regulation is made. Section 158 requires publication and allows rules and regulations to levy fees and to prescribe a penalty for contravention; section 159 requires rules, regulations and certain notifications and orders to be laid before Parliament; and section 159A says what an amendment, repeal or supersession of a rule or notification does not undo. This article explains them as printed in the text on the CBIC portal updated to 30 March 2022, and then records the change a later Finance Act made to section 159.
Section 158: rules and regulations are published in the Official Gazette, and they may provide for fees and for a penalty which may extend to two lakh rupees for contravention or non-compliance. Section 159: every rule, regulation and the notifications under the listed sections, and orders under section 25(2) (other than strategic, secret, individual or personal orders), are laid before Parliament for thirty days; Parliament may modify or annul them going forward. Section 159A: amending, repealing or superseding a rule or notification does not revive what was not in force, does not affect things done, rights, liabilities or penalties already incurred, or proceedings, which continue as if there had been no change.
The text consulted is the CBIC copy last updated on 30 March 2022 (the Act as amended up to the Finance Act, 2022). Section 159 was changed by a later Finance Act, described below; other provisions may also have changed, so check before acting.
Where these sections fit
These sections follow the two making powers: the Central Government's rules under section 156 and the Board's regulations under section 157, covered in our article on sections 156 and 157. They sit in Chapter XVII, "Miscellaneous", before the repeal and savings in section 160; see our article on sections 155, 160 and 161. The rules and regulations themselves are separate texts under the Act.
If a rule or notification has been amended and you need to know what survives for earlier transactions, our legal consultation team can help you read the changes against section 159A.
Section 158: publication, fees and penalty
Sub-section (1). All rules and regulations made under the Act shall be published in the Official Gazette.
Sub-section (2). Any rule or regulation which the Central Government or the Board is empowered to make under the Act may provide for two things:
| Clause | What it may provide |
|---|---|
| (i) | The levy of fees in respect of applications, amendment of documents, furnishing of duplicates of documents, issue of certificates, supply of statistics, and rendering of any services by officers of customs under the 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 |
Points to take from the words:
- Fees are allowed, not set. The Act names the heads on which a fee may be levied; the amount is not in the section.
- The penalty is a ceiling. "May extend to two lakh rupees" is an upper limit. The section does not set a minimum.
- Abetment is covered. The clause reaches a person who abets the contravention as well as the person who contravenes.
- It must be in the rule or regulation. Section 158(2) says a rule or regulation "may provide" for the penalty. The penalty is not automatic; the rule or regulation must provide it.
The footnotes print that clause (ii) was substituted by the Finance Act, 2008 (18 of 2008), section 75, w.e.f. 10.5.2008, and that the words "two lakh rupees" were substituted w.e.f. 1-8-2019 by section 82 of the Finance (No. 2) Act, 2019 (23 of 2019). The older wording with five hundred and two hundred rupees is shown only as history and is not the rule.
Example. A regulation made under the Act may, under section 158(2)(ii), provide a penalty for failure to comply with its own requirement. A customs agent, Raman Logistics Pvt Ltd, fails to comply with a provision of such a regulation which it was its duty to comply with. If the regulation provides for the penalty, it may extend up to two lakh rupees.
Section 159: laying before Parliament
Section 159 applies to the following:
| Category | What the text prints |
|---|---|
| Rules and regulations | Every rule or regulation made under the Act |
| Notifications | Every notification issued under sections 11, 11B, 11H, 11-I, 11K, 11N, 14, 25, 28A, 43, 66, 69, 70, 74, 75, 76, 98, 98A, 101 and 123 |
| Orders | Every order made under sub-section (2) of section 25, other than an order relating to goods of strategic, secret, individual or personal nature |
(That is the list as printed in the copy consulted. The change a later Finance Act made to it is recorded below.)
The laying requirement. These instruments "shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session, or in two or more successive sessions".
The consequence. If, before the expiry of the session immediately following the session or successive sessions, both Houses agree in making any modification, or both Houses agree that the rule or regulation should not be made or the notification or order should not be issued or made, the instrument shall thereafter have effect only in such modified form or be of no effect, as the case may be. The section adds that such modification or annulment shall be without prejudice to the validity of anything previously done under that instrument.
In short, the instrument takes effect when made, goes before Parliament, and can be changed or ended only going forward. The text of section 159 does not set a time for laying beyond "as soon as may be", and it does not require Parliament to act.
The footnote prints that section 159 was substituted by the Finance Act, 1995 (22 of 1995), section 68, w.e.f. 26.5.1995.
Changes made by later Finance Acts
The CBIC copy of 30 March 2022 prints the list of sections in section 159 as above. According to the Finance Act gazette text:
| Finance Act | Change to section 159 | Date printed |
|---|---|---|
| Finance Act, 2023 (8 of 2023), section 133 | After the figures "43,", the figures and letter "65A," shall be inserted | The Act received the assent of the President on 31st March, 2023 |
This article gives no commencement date, because the clause does not print one. The copy consulted does not print a section 65A, and the gazette extract available does not print its text, so this article does not describe it. Whether other Finance Acts changed sections 158 or 159A is not recorded in the sources.
Section 159A: effect of amendments and repeals
Section 159A applies where any rule, regulation, notification or order made or issued under the Act, or any notification or order issued under such a rule or regulation, is amended, repealed, superseded or rescinded. "Unless a different intention appears", that change shall not do any of the following:
| Clause | What the change does not do |
|---|---|
| (a) | Revive anything not in force or existing when the change takes effect |
| (b) | Affect the previous operation of the instrument, or anything duly done or suffered under it |
| (c) | Affect any right, privilege, obligation or liability acquired, accrued or incurred under it |
| (d) | Affect any penalty, forfeiture or punishment incurred for an offence committed under or in violation of it |
| (e) | Affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment |
The closing words say that any such investigation, legal proceeding or remedy "may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the rule, regulation, notification or order, as the case may be, had not been amended, repealed, superseded or rescinded."
The words "unless a different intention appears" mean the amending or repealing instrument itself can show a different intention. The footnote prints that section 159A was inserted by the Finance Act, 2001 (14 of 2001), section 113, w.e.f. 11.5.2001.
Example. A notification under one of the sections listed in section 159 is rescinded. A proceeding was started under it before the rescission. On the printed words of section 159A(e), the proceeding may be continued as if the notification had not been rescinded, unless a different intention appears.
What these sections do not say
- Section 158 does not give any fee amount and does not say which rule or regulation carries a penalty.
- Section 159 sets no deadline for laying other than "as soon as may be".
- Section 159A does not say what a "different intention" must look like.
- None of the sections says anything about notifications under sections not named in section 159.
Practical points
- Read the rule itself for any penalty. Section 158(2)(ii) only permits it; it is the rule or regulation that provides it.
- Check the gazette. Publication in the Official Gazette is the rule under section 158(1).
- Check whether a notification is among the listed sections. Section 159 laying applies to the listed sections and to orders under section 25(2) other than those excluded.
- Old transactions. After an amendment or repeal, section 159A may preserve earlier rights, liabilities and proceedings; read the amending instrument for a different intention.
Need help reading a customs rule or notification?
Whether an old transaction is governed by a rule as it stood or as amended is often the real question. Our team can help you trace the instrument and its changes. See our legal consultation page.
Key takeaways
- Section 158 requires rules and regulations to be published in the Official Gazette and allows them to levy fees and to provide a penalty extending to two lakh rupees.
- Section 159 requires rules, regulations, notifications under the listed sections and orders under section 25(2) (other than strategic, secret, individual or personal ones) to be laid before Parliament for thirty days.
- Parliament's modification or annulment operates going forward and does not invalidate what was done earlier.
- The Finance Act, 2023 (section 133) added "65A," to the list of sections in section 159; the copy consulted does not carry that change.
- Section 159A preserves earlier operation, rights, liabilities, penalties and proceedings when a rule or notification is amended, repealed, superseded or rescinded, unless a different intention appears.
Read next
- Sections 156 and 157: power to make rules and regulations
- Sections 155, 160 and 161: protection of action, repeal and savings
- Sections 154A to 154C: rounding off, publication of names and the Common Customs Electronic Portal
- Introduction to the Customs Act, 1962
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.