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of <h1>Customs Act Sections 33, 34, 36, 37, 38 apply to coastal goods; Central Government can extend more provisions.</h1> Sections 33, 34, and 36 of the Customs Act, 1962, apply to coastal goods similarly to imported or export goods. Sections 37 and 38 apply to vessels carrying coastal goods in the same manner as those carrying imported or export goods. The Central Government is authorized to issue notifications in the Official Gazette to extend other provisions of Chapter VI and Section 45 to coastal goods or vessels carrying them, with specified exceptions and modifications.
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