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of <h1>Restrictions on Water-Borne Goods: Section 35 Limits Landing and Shipping Without Proper Documentation or Special Permission.</h1> Section 35 of the Customs Act, 1962, imposes restrictions on goods being water-borne for landing or shipping. Imported goods cannot be water-borne for landing from a vessel, and export goods without a shipping bill cannot be water-borne for shipping unless accompanied by a prescribed boat-note. However, the Board may issue a general permission via notification in the Official Gazette, and a proper officer may grant special permission for specific goods or classes of goods to be water-borne without a boat-note.
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