(1)The Central Government may, by notification in the Official Gazette, make rules 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--[* * * * *] [Omitted by Act 4 of 1987, Section 8.](e)the authority by which and the manner in which the duties of customs leviable under this Act shall be collected on any produce specified in the First Schedule which is exported [by land or inland water] [Substituted by Act 49 of 1966, Section 5, for "by land" (retrospectively)]; and(f)any other matter which is required to be, or may be, prescribed.
