Non-application of customs provisions to SEZs with transitional savings for prior offences and deemed continuity of prior acts. Chapter X A of the Customs Act and the Special Economic Zones Rules and Regulations shall not apply to Special Economic Zones from a date appointed by Central Government notification; offences committed before commencement remain governed by the earlier provisions; and actions, rules, notifications, orders, permissions and instruments made under the earlier provisions are deemed to have been done under corresponding provisions of the Act so far as they are not inconsistent with the Act.