https://www.taxtmi.com/acts?id=53959 Special provision is made for fish harvested by an Indian-flagged fishing vessel beyond the territorial waters of India. Such fish may be brought into India free of duty, and fish landed at a foreign port may be treated as export of goods, subject to rules and prescribed conditions. The Board may regulate the form and manner of entry, including declaration, custody, examination, assessment of duty, clearance, transit, and transhipment. en-us Thu, 02 Apr 2026 16:55:55 +0530 Mon, 06 Apr 2026 17:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53959 Special provision is made for fish harvested by an Indian-flagged fishing vessel beyond the territorial waters of India. Such fish may be brought into India free of duty, and fish landed at a foreign port may be treated as export of goods, subject to rules and prescribed conditions. The Board may regulate the form and manner of entry, including declaration, custody, examination, assessment of duty, clearance, transit, and transhipment. Act-Rules Customs Thu, 02 Apr 2026 16:55:55 +0530 https://www.taxtmi.com/acts?id=53959