India to a place outside India; (19) "export goods" means any goods which are to be taken out of India to a place outside India ... importer; (27) "India" includes the territorial waters of India; (28) "Indian customs waters" means the [waters extending into the sea up to the limit
also define "India" in Section 2(27) as under :
"'India' includes the territorial waters of India";
The expression ... meaning thereby into the territorial waters of India from outside India, that is, from outside the territorial waters of India there is import of goods
defines territorial waters
of India, contiguous zone of India, continental shelf of India,
exclusive Economic Zones of India, etc. Each of these concepts is
distinct ... substitute the words territorial waters of
India with the words territory of India/ continental shelf of
India/India in sub-clause (ii) of Section
definition of "India" is of an inclusive nature and says that India includes the territorial waters of India.
8. The concept of territorial ... into the territorial waters or when the ship enters the territorial waters and changes it course, turns back and leaves the territorial waters before landing
held that mobilisation charges in respect of voyage outside the territorial water of India are not taxable in view of Section 5 read with Section ... mobilisation charges in respect of transportation of rig outside the territorial water of India were not taxable in view of Section 5 read with Section
limits of territorial waters, the said limits of territorial waters remain to be 12 nautical miles from the shore of India and cannot be said ... territory of India.
Section 2(27) of the Customs Act defines India as under :
" "India" includes the territorial waters of India. This
include the territorial waters of India. Clause (28) of Section 2 defines " Indian customs waters " to mean the waters extending into ... place outside India are brought to India as defined under Section 2(27) of the Customs Act, that is, into the territorial waters of India
bringing into India from a place outside India" and Section 2(27) which defines India'"to include the territorial waters of India ... territorial waters, the continental shelf ................to man the limit of such waters, shelf. .. . . ... ... . Section 3(2) say"?the limit of territorial waters
limits of the territorial waters under Section 3 of the Territorial Waters Act. He also emphasized his submission that the territorial waters do not form ... territorial waters, etc. It is necessary to point out that the power under the Territorial Waters Act to limit the territorial waters is being exercised
been completed as soon as the ship had entered the territorial waters of India, which was definitely during the period the exemption notification regarding countervailing ... entered the territorial waters of the Port of intended destination, it could be legitimately said that arrival in territorial waters around the Port of Intended
