Explain the meaning as being assigned under the Customs Act, 1962 to the term "Foreign going Vessel/Aircraft".

As per Section 2(21) of the Customs Act, 1962 Foreign going Vessel / Aircraft means a vessel or aircraft for carriage of goods / passengers between any port / airport in India and any port / airport outside India whether touching any intermediary location or not. Foreign going Vessel / Aircraft as per Section 2(21) also includes: Any naval vessel of any foreign government taking part in any naval exercises; Any vessel engaged in fishing or any other operations outside the territorial waters of India; Any vessel or aircraft proceeding to a place outside India for any purpose whatsoever.