Customs Act,1962

Act No : 52

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Section : Application of certain provisions of this goods, etc.

98.Application of certain provisions of this goods, etc. (1) Sections 33, 34 and 36 shall, so far as may be, apply to coastal goods as they apply to imported goods or export goods. 1213 (2) Sections 37 and 38 shall, so far as may be, apply to vessels carrying coastal goods as they apply to vessels carrying imported goods or export goods. (3) The Central Government may, by notification in the Official Gazette, direct that all or any of the other provisions of Chapter VI and the provisions of section 45 shall apply to coastal goods or vessels carrying coastal goods subject to such exceptions and modi- fications as may be specified in the notification. 1[98A. Power to relax- if the Central Government is satisfied that it is necessary in the public interest so to do it may, by notification in the Official Gazette, exempt generally either absolutely on subject to such conditions as may be specified in the notification, costal goods or vessel carrying costal goods from all or any of the provisions of this chapter.]

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