law: 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.