Extension of customs jurisdiction to EEZ and Continental Shelf makes offshore mineral oils non-imports when brought to mainland. Jurisdiction of the Customs Act, 1962 and the Customs Tariff Act, 1975 is extended to India's EEZ and Continental Shelf for prospecting, extraction or production of mineral oils and for supply of goods connected with those activities. Mineral oils produced in those areas and brought to the mainland are not treated as imports and are exempt from customs duty but are deemed produced in India and subject to central excise. Supplies from mainland to EEZ/Continental Shelf are not exports; foreign goods brought into EEZ/Continental Shelf are imports liable to duty.