https://www.taxtmi.com/caselaws?id=3611 Where the Maritime Zones Act, 1976 validly extends the Customs Act and Customs Tariff Act to designated continental shelf and exclusive economic zone areas, those areas are deemed part of India for customs purposes. Oil rigs operating there cannot claim the status of foreign-going vessels for exemption on stores consumed on board, because loading, unloading and consumption occur within India for the extended customs regime. The Court accordingly upheld levy of customs duty on imported stores used on such rigs and distinguished the earlier contrary view in Amership Management as not considering the later statutory notifications and maritime legislation. en-us Fri, 11 Apr 2008 00:00:00 +0530 Sat, 25 Jun 2016 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3611 Where the Maritime Zones Act, 1976 validly extends the Customs Act and Customs Tariff Act to designated continental shelf and exclusive economic zone areas, those areas are deemed part of India for customs purposes. Oil rigs operating there cannot claim the status of foreign-going vessels for exemption on stores consumed on board, because loading, unloading and consumption occur within India for the extended customs regime. The Court accordingly upheld levy of customs duty on imported stores used on such rigs and distinguished the earlier contrary view in Amership Management as not considering the later statutory notifications and maritime legislation. Case-Laws Customs Fri, 11 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3611