Customs duty on cruise consumption: vessels must declare and pay duty for consumed stores, with limited exceptions for mere passage. Cruise vessels must pay Customs duty on liquor and other stores consumed aboard, based on self-assessment and vessel declarations. Domestic passengers on domestic sectors cannot buy duty-free goods on board; any such purchases will attract duty payable at the next port. International passengers retain baggage allowance under the Baggage Rule, 2016. The definition of Indian Customs waters is extended to the Exclusive Economic Zone, but dutiability arises only when a vessel calls at a port or transits territorial waters or stays in Indian waters; mere passage without calling does not attract duty.
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Provisions expressly mentioned in the judgment/order text.
Customs duty on cruise consumption: vessels must declare and pay duty for consumed stores, with limited exceptions for mere passage.
Cruise vessels must pay Customs duty on liquor and other stores consumed aboard, based on self-assessment and vessel declarations. Domestic passengers on domestic sectors cannot buy duty-free goods on board; any such purchases will attract duty payable at the next port. International passengers retain baggage allowance under the Baggage Rule, 2016. The definition of Indian Customs waters is extended to the Exclusive Economic Zone, but dutiability arises only when a vessel calls at a port or transits territorial waters or stays in Indian waters; mere passage without calling does not attract duty.
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