Application of Customs Act provisions to Central Excise via notification, permitting adaptation; limited exclusion of offences and penalties. The Central Government may notify that specified provisions of the Customs Act, 1962-relating to levy and exemption, drawback, warehousing, confiscation, offences and penalties, and procedural rules for offences and appeals-apply to analogous matters under the Central Excise law, with such modifications as necessary to adapt them to excise circumstances. A proviso limits application of customs offences and penalties to certain newly introduced excise matters for a defined historical period.