Customs Act, 1962 · Chapter XII: Provisions Relating to Coastal Goods and Vessels Carrying Coastal Goods
Section 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.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 99
No Supreme Court judgment in our database cites this section yet.