https://www.taxtmi.com/caselaws?id=767474 India under the Customs Act, 1962 includes territorial waters, and the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 permits extension of Indian enactments to the continental shelf and exclusive economic zone by notification. The notifications relied on extended the Customs Act and Customs Tariff Act generally, but their special extension to the continental shelf and exclusive economic zone was limited to prospecting, extraction or production of mineral oils and connected supplies. As the fibre-optic cables imported for installation were not shown to fall within that limited purpose, the Court found a strong prima facie case on the applicability of customs law and stayed adjudication of the show cause notice pending final disposal of the writ petition. en-us Tue, 11 Mar 2025 00:00:00 +0530 Wed, 19 Mar 2025 06:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767474 India under the Customs Act, 1962 includes territorial waters, and the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 permits extension of Indian enactments to the continental shelf and exclusive economic zone by notification. The notifications relied on extended the Customs Act and Customs Tariff Act generally, but their special extension to the continental shelf and exclusive economic zone was limited to prospecting, extraction or production of mineral oils and connected supplies. As the fibre-optic cables imported for installation were not shown to fall within that limited purpose, the Court found a strong prima facie case on the applicability of customs law and stayed adjudication of the show cause notice pending final disposal of the writ petition. Case-Laws Customs Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767474