https://www.taxtmi.com/acts?id=1084 Chapter XII of the Customs Act, 1962 relating to coastal goods and vessels carrying coastal goods does not apply to baggage or stores. The provision functions as an exclusionary rule, limiting the Chapter's scope to coastal goods and vessels carrying such goods and excluding baggage and stores from its operation. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 May 2026 12:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1084 Chapter XII of the Customs Act, 1962 relating to coastal goods and vessels carrying coastal goods does not apply to baggage or stores. The provision functions as an exclusionary rule, limiting the Chapter's scope to coastal goods and vessels carrying such goods and excluding baggage and stores from its operation. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1084