Clarification in relation to applicability of provisions of Customs Act to Cruise Tourism-reg.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....  Room No. 229 A, North Block New Delhi, dated the 4th October, 2018 To All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs (Preventive), All Principal Chief Commissioner/ Chief Commissioner of Customs and GST, All Principal Commissioner/ Commissioner of Customs/ Customs (Preventive) Sub: Clarification in relation to applicability of provisions of Custom....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ps have the legal obligation to pay the customs duty and Customs will go by the self-assessment and declaration of cruise vessels regarding consumption of products including alcohol and on payment of appropriate duty thereon. (iii)  Domestic passengers sailing on domestic sector are not entitled to buy any duty-free products on the Cruise Ship and in case where such passengers make any on ....