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        Bills

        Clause 129 - Amendment of section 1.

        Finance Bill, 2026
        Customs

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        Indian-flagged fishing vessels now fall under Customs jurisdiction for fishing activities beyond territorial waters. Clause 129 amends sub-section (2) of section 1 of the Customs Act, 1962 to provide that the Act shall apply to fishing and fishing related activities by Indian-flagged fishing vessels beyond territorial waters of India, establishing an extraterritorial statutory basis for Customs regulation of such activities.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Indian-flagged fishing vessels now fall under Customs jurisdiction for fishing activities beyond territorial waters.

                                Clause 129 amends sub-section (2) of section 1 of the Customs Act, 1962 to provide that the Act shall apply to fishing and fishing related activities by Indian-flagged fishing vessels beyond territorial waters of India, establishing an extraterritorial statutory basis for Customs regulation of such activities.


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