Skip to main content
FININ2MIN
Customs Act, 1962

Customs Act Section 98: Application of customs provisions to coastal goods

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 98 Explained

Application of customs provisions to coastal goods

XII - Coastal goodsCURRENTCA Nikhil GuptaPublished 2026-05-26
Published analytical guide - official law remains controlling.

At a Glance

Section 98 - Application of customs provisions to coastal goods.

For Section 98, Governs Application of customs provisions to coastal goods within the coastal-goods declaration, loading, carriage, destination-clearance and conveyance controls.

Key professional control: For Section 98 — Application of customs provisions to coastal goods, Preserve the coastal declaration, loading and destination records, route, conveyance permission and any relaxation applying to Section 98.

Finin2min Decode

Section 98 addresses “Application of customs provisions to coastal goods”. Governs Application of customs provisions to coastal goods within the coastal-goods declaration, loading, carriage, destination-clearance and conveyance controls.

Read Section 98 with the delegated law and instruments that govern coastal matters, including the version effective on the transaction date.

Decision question: Does the proposed treatment under Section 98 satisfy the provision-specific conditions for “Application of customs provisions to coastal goods”, the connected instrument and the available evidence?

Practical Example

A vessel carries coastal goods under section 98. The operator should preserve the coastal-goods declaration, loading/clearance permissions, advice book or destination record and any relaxation or local procedure.

Professional Alert

For Section 98 — Application of customs provisions to coastal goods, Preserve the coastal declaration, loading and destination records, route, conveyance permission and any relaxation applying to Section 98.

This page explains Section 98; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Application of customs provisions to coastal goods” for the relevant date.

Decision Steps

  1. Freeze the relevant date, customs station, goods, person and procedural route.
  2. Read the current section with definitions, explanations, provisos and cross-references.
  3. Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
  4. Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
  5. Preserve the portal trail but verify the substantive legal entitlement separately.
  6. Record later amendments, judgments and local procedure before publication or transaction reliance.

Evidence Checklist

Common Errors

Related Sections

Finin2min Q&A

What does section 98 address?

Section 98 concerns “Application of customs provisions to coastal goods”. Governs Application of customs provisions to coastal goods within the coastal-goods declaration, loading, carriage, destination-clearance and conveyance controls.

What should be verified first for section 98?

For Section 98 — Application of customs provisions to coastal goods, Preserve the coastal declaration, loading and destination records, route, conveyance permission and any relaxation applying to Section 98.

Can this page replace the official wording of section 98?

No. For Section 98 — Application of customs provisions to coastal goods, use this guide to organise the analysis, then rely on the official Customs Act and the connected instrument or binding decision in force for the matter.

Official sources and scope

This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.

Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.