Custom Act, 1962
99.
Power to Make Rules in Respect of Coastal Goods and Coasting Vessels. –
The
Central Government may make rules for –
(a)
preventing the taking out of India of any coastal goods the export of which is
dutiable or prohibited under this Act or any other law for the time being in
force;
(b)
preventing, in the case of a vessel carrying coastal goods as well as imported
or export goods, the substitution of imported or export goods by coastal goods.