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        F. Acts / Amendment Acts

        Section 145 - Amendment of section 1.

        Finance Act, 2026
        Customs

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        Customs Act territorial scope expands to cover fishing operations by Indian-flagged vessels beyond territorial waters. The Customs Act, 1962 is amended by inserting words in section 1(2) to extend its application to fishing and fishing related activities by Indian-flagged fishing vessels beyond territorial waters of India, while preserving the existing territorial scope of the Act.
                        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.

                              Customs Act territorial scope expands to cover fishing operations by Indian-flagged vessels beyond territorial waters.

                              The Customs Act, 1962 is amended by inserting words in section 1(2) to extend its application to fishing and fishing related activities by Indian-flagged fishing vessels beyond territorial waters of India, while preserving the existing territorial scope of the Act.


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