Customs duty on cruise consumption: vessels must declare and pay duty; domestic passengers cannot buy duty-free aboard. Cruise vessels must pay customs duty on consumed stores, including alcohol, based on vessel self-assessment and declaration; domestic passengers on domestic sectors cannot purchase duty-free goods aboard and must pay duty on any on-board purchases upon disembarkation. Chief Commissioners may authorize escorts when necessary despite a general policy of no escort on domestic legs. The term Indian Customs waters is extended to the Exclusive Economic Zone, but Section 12 governs dutiability; calling at an Indian port or consuming stores during territorial transit or port stay creates liability, while mere passage without calling does not.
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 duty on cruise consumption: vessels must declare and pay duty; domestic passengers cannot buy duty-free aboard.
Cruise vessels must pay customs duty on consumed stores, including alcohol, based on vessel self-assessment and declaration; domestic passengers on domestic sectors cannot purchase duty-free goods aboard and must pay duty on any on-board purchases upon disembarkation. Chief Commissioners may authorize escorts when necessary despite a general policy of no escort on domestic legs. The term Indian Customs waters is extended to the Exclusive Economic Zone, but Section 12 governs dutiability; calling at an Indian port or consuming stores during territorial transit or port stay creates liability, while mere passage without calling does not.
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