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Clarification in relation to applicability of provisions of Customs Act to Cruise Tourism

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....: Clarification in relation to applicability of provisions of Customs Act to Cruise Tourism Attention of all concerned is invited to Instruction No. 15/2018-Customs dated 4th October, 2018 issued by the Board vide F. No. 450/214/2015-Cus IV regarding, "Clarification in relation to applicability of provisions of Customs Act to Cruise Tourism". According to the said instruction, the proce....

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....v). The international passengers and tourists will be entitled to avail baggage allowance as per Baggage rules, 2016. (v). The definition of Indian Customs waters has been extended upto EEZ in Finance Act, 2018. 'Indian Customs Water' finds mention in various sections of Customs Act primarily related to enforcement. Dutiability of an imported product is governed by Section 12 of the Cust....

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Clarification in relation to applicability of provisions of Customs Act to Cruise Tourism