https://www.taxtmi.com/circulars?id=57509 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. en-us Thu, 04 Oct 2018 00:00:00 +0530 Thu, 04 Oct 2018 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57509 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. Circulars Customs Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57509