Section99
The Customs Act, 1962

Power to make rules in respect of coastal goods and coasting vessels

In force From 01 Feb 1963 Act 52 of 1962 As on 17 Oct 2026

Act 52 of 1962 Ministry Finance Enacted 13 Dec 1962 In force 01 Feb 1963

Section 99 of the Customs Act, 1962 deals with 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; The Act came into force on 01 Feb 1963.

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.

Section 99, The Customs Act, 1962 (Act 52 of 1962).

Questions about Section 99

What does Section 99 of the Customs Act deal with?

Section 99 of the Customs Act is headed "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;

How do I find court cases under Section 99 of the Customs Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 99, section 99 Customs Act 1962, section 99 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When did Section 99 of the Customs Act come into force?

Section 99 of the Customs Act, cited as Customs Act 1962 99, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.