law: Indian Aircraft Act, 1934 
  16.Power
  
  to apply customs procedure :- 
  The
  
  Central Government may, by notification in the Official Gazette, declare that
  
  any or all of the provisions of the Sea Customs Act, 1878, shall, with such
  
  modifications and adaptations as may be specified in the notification, apply to
  
  the import and export of goods by air.