law: Custom Act, 1962 
  161.
  
  Removal of Difficulties. – 
  If
  
  any difficulty arises in giving effect to the provisions of this Act,
  
  particularly in relation to the transition from the enactments repealed by this
  
  Act to the provisions of this Act, the Central Government may, by general or
  
  special order, do anything not inconsistent with such provisions which appears
  
  to be ] necessary or expedient for the purpose of removing the difficulty.