work is worship (Service) (2728 Points)
06 May 2011HI..
As per Section 115(1)(a) of Customs Act any vessel that is or has been in Indian Waters has been altered, constructed, adapted or fitted in a manner for purpose of concealing goods shall be confiscated.
However , if the vessel has left Indian waters and now it is a foreign going vessel as defined by Sect 2(21), has the officer powers of Customs powers to confiscate such vessel.
vishnu
(ca final)
(174 Points)
Replied 06 May 2011
no confiscation is possible if it is foreign going vessel
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 06 May 2011
| Originally posted by : work is worship | ||
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HI.. As per Section 115(1)(a) of Customs Act any vessel that is or has been in Indian Waters has been altered, constructed, adapted or fitted in a manner for purpose of concealing goods shall be confiscated. However , if the vessel has left Indian waters and now it is a foreign going vessel as defined by Sect 2(21), has the officer powers of Customs powers to confiscate such vessel. |
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The question itself is misleading, when the vessel is not in indian customs water, how customs can exercise their powers?
however if the matter is related to national security then naval/ coast guard zone is to be exercised, which is above the cutosms act / rules.
put more details to discuss next.
work is worship
(Service)
(2728 Points)
Replied 06 May 2011
Hi if you read Section 115(1)(a), it states any vessel that is or has been in Indian Waters
This obviously means the vessel which has been altered or adapted to conceal goods is presently in Indian Customs Water or it was in Indian Customs Water.
If it is in Indian customs water, it can be confiscated, what if curently is not in Indian Customs water but was in customs water at time the alteration took place, will the vessel be confiscated.. That is my qn.
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 06 May 2011
| Originally posted by : work is worship | ||
|
|
Hi if you read Section 115(1)(a), it states any vessel that is or has been in Indian Waters This obviously means the vessel which has been altered or adapted to conceal goods is presently in Indian Customs Water or it was in Indian Customs Water. If it is in Indian customs water, it can be confiscated, what if curently is not in Indian Customs water but was in customs water at time the alteration took place, will the vessel be confiscated.. That is my qn. |
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if not in indian customs water, then of which customs water?
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 06 May 2011
(28) "Indian Customs Waters" means the waters extending into the sea up to the limit of contiguous zone of India under section 5 of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976(80 of 1976) and includes any bay,gulf, harbour, crook or tidal river;
work is worship
(Service)
(2728 Points)
Replied 06 May 2011
thanks, i will just check the act what exactly is the wording of the proviso to section 115(1)(a) and revert as the confusion is in this explanation.
CAclubindia
