The Customs Act, 1962
98A. POWER TO RELAX. –
If the Central Government is satisfied that it is necessary in the public interest so to do it may, by notification in the Official Gazette, exempt generally, either absolutely or subject to such conditions as may be specified in the notification, coastal goods or vessels carrying coastal goods from all or any of the provisions of this Chapter.
1. Ins. by Act 22 of 1995, sec. 64 (w.e.f. 26-5-1995).