when the vessel transporting the goods (1) leaves or enters the territorial waters of India or (2) when the goods are loaded from or unloaded ... territorial weters. Therefore, the taxable event, such is the submission, occurs at the point of time when the goods enter the Indian territorial waters
that the Court was required to exercise jurisdiction in relation to territorial waters as defined in (The) Territorial Waters, Continental, Shelf Exclusive Economic Zone ... territorial limits of Andhra Pradesh nor had the cause of action arisen within Andhra Pradesh, yet because of the presence of res in territorial waters
export. Due to the
accident to the ship within the territorial waters of India, the
ships sank and goods were destroyed. The exporter claimed duty ... basing reliance on the concept of movement of goods
outside the territorial waters of India to complete the export,
held that the claim of duty
Port and Harbour of Hazira, or wherever
she is within the territorial waters of India, be arrested by a
Warrant of Arrest of this ... foreign ships lying within the
waters of a State, including waters in ports, harbours,
roadsteads, and the territorial waters, subject themselves to
the jurisdiction
located in the area of
economic zone as defined in the Territorial Waters, Continental
Shelf, Exclusive Economic Zone and other Maritime Zones Act,
1976 (hereinafter ... location of the said oil/gas fields is beyond the territorial
waters of India.
4. It is the case of the petitioners that under
only the
portion of the land covered by reserved forest or territorial water
should be deemed to be sanctuary and other areas than reserved
forest ... territorial water, should not be deemed to be sanctuary so
long the provisions contained in section 19 to 25 of the Act are
complied with
conclusion that the vessel Al-Barkati was within the territorial waters inasmuch as it is not based on any documentary evidence. Lastly, he has submitted ... within the territorial waters from outside India it would mean "import" to India. "Indian Customs Waters" means waters extending into
left the customs station but while it was still in the territorial waters of India, it met with an accident ... Bombay beyond the limits of the port but within the territorial waters of India. Alongwith the vessel, the goods shipped by the petitioner also sank
goods (1) "leaves" or "enters" the territorial waters of India or (2) when the goods are "loaded from ... that "importation in India" means "importation in Indian territorial waters." Therefore, the taxable event, such is the submission, occurs
minerals and other things of value
underlying the ocean within the territorial waters,
or the continental shelf or the Exclusive Economic
Zone of India shall ... territorial waters, seabed and
subsoil underlying such waters, continental shelf,
exclusive economic zone or any other maritime
zone as referred to in the Territorial Waters