law: Custom Act, 1962 
  98.
  
  Application of Certain Provisions of this act to Coastal 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.
  (2)
  
  Sections 37 and 38 shall, so far as may be, apply to vessels carrying coastal
  
  goods as they apply to vessel 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 modifications as may be specified in the
  
  notification.