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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Fishing and fishing-related activities by Indian-flagged vessels: proposed duty-free import of harvest and export treatment for foreign landings.</h1> Fish harvested by an Indian-flagged fishing vessel beyond territorial waters may be brought into India free of duty, the operative effect being exemption from customs duty subject to rules. Fish that has landed at a foreign port may be treated as export of goods, the operative effect being that export procedures and benefits may apply as prescribed by rules. The Board may frame regulations specifying form and manner of entry for harvested fish, including declaration, custody, examination, assessment of duty, clearance, transit and transhipment, thereby governing procedural compliance and enforcement.