law: Custom Act, 1962 
  35.
  
  Restrictions on Goods being Water-Borne. – 
  No
  
  imported goods shall be water-borne for being landed from any vessel, and no
  
  export goods which are not accompanied by a shipping bill, shall be water-borne
  
  for being shipped, unless the goods are accompanied by a boat-note in the
  
  prescribed form :
  Provided
  
    that the Board may, by notification in
  
  the Official Gazette, give general permission, and the proper officer may in
  
  any particular case give special permission, for any goods or any class of
  
  goods to be water-borne without being accompanied by a boat-note.