Special customs provision for fish harvests allows duty-free import and export treatment under regulated conditions. A special customs provision permits fish harvested by an Indian-flagged fishing vessel beyond territorial waters to be brought into India free of duty and treats fish landed at a foreign port as export of goods, subject to rules. The Board may regulate the entry, declaration, custody, examination, assessment of duty, clearance, transit, and transhipment of such fish.
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.
Special customs provision for fish harvests allows duty-free import and export treatment under regulated conditions.
A special customs provision permits fish harvested by an Indian-flagged fishing vessel beyond territorial waters to be brought into India free of duty and treats fish landed at a foreign port as export of goods, subject to rules. The Board may regulate the entry, declaration, custody, examination, assessment of duty, clearance, transit, and transhipment of such fish.
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