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of <h1>Vessels with Coastal Goods Exempt from Delivering Advice Book at Ports Under Customs Act Section 98A</h1> The Central Government, under the authority of section 98A of the Customs Act, 1962, exempts vessels carrying exclusively coastal goods from the requirement to deliver the advice book upon arrival at each port of call. However, the proper officer retains the discretion to request or inspect the advice book on board the vessel if deemed necessary. This exemption is outlined in Notification No. 15/98-Cus. (N.T.), dated February 27, 1998.
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