What do you understand by the expressions "India" and "Indian Customs Waters" under the Customs Law? Are there any differences between "Indian territorial waters" and "Indian customs waters"? Explain the significance of

CS Professional · Advanced Tax Laws and Practice · PYQS · June 2017
What do you understand by the expressions "India" and "Indian Customs Waters" under the Customs Law? Are there any differences between "Indian territorial waters" and "Indian customs waters"? Explain the significance of Indian customs waters under Customs Law.

Answer & Explanation:

As per section 2(27) of the Customs Act, 1962, "India" includes the territorial waters of India. Further, "Indian customs waters" means the waters extending into the sea up to the limit of contiguous zone of India under section 5 of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976) and includes any bay, gulf, harbour, creek or tidal river [Section 2(28)]. The concept of territorial waters and Indian customs waters are different for the purpose of Customs law. Territorial waters extend upto twelve nautical miles from the baseline on the coast of India. Indian customs waters extends upto contiguous zone of India which is twenty four nautical miles from the nearest point of base line. Thus Indian customs waters extend upto twelve nautical miles beyond territorial waters. The significance of Indian customs waters is that the Customs Officer has powers to arrest a person; to stop and search any vessel; to confiscate a vessel concealing goods; to search any person on board any vessel and; to confiscate goods in the these waters. Marine police can go only upto 12 nautical miles whereas customs officers have extended mileage upto 24 nautical miles.

Topics: Customs Law

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