Querry in Customs

work is worship (Service) (2728 Points)

06 May 2011  

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.