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        Bills

        Clause 130 - Amendment of section 2.

        Finance Bill, 2026
        Customs

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        Indian-flagged fishing vessel defined in Customs Act amendment to clarify vessel status for customs and maritime purposes. Defines Indian-flagged fishing vessel in section 2 of the Customs Act by inserting clause (28A) to mean a vessel used or intended for fishing in the seas and entitled to fly the flag of India, and renumbering the existing clause (28A) as clause (28B).
                          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 vessel defined in Customs Act amendment to clarify vessel status for customs and maritime purposes.

                                Defines Indian-flagged fishing vessel in section 2 of the Customs Act by inserting clause (28A) to mean a vessel used or intended for fishing in the seas and entitled to fly the flag of India, and renumbering the existing clause (28A) as clause (28B).


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