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TMI Blog2008 (4) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... ia, are "foreign going vessels" as defined by Section 2(21) of the Customs Act, 1962, and are entitled to consume imported stores thereon without payment of customs duty in terms of Section 87 of the Customs Act, 1962?" FACTS 4. The Appellants are engaged in drilling operations for exploration of offshore oil, gas and other related activities under contracts awarded by the Oil and Natural Gas Commission (for short, "ONGC"). The drilling operations are carried on at oil rigs/vessels, which are situated outside the territorial waters of India. Until around November, 1993, the Appellants, and all other similarly situated companies which were engaged in oil and gas exploration and exploitation were permitted to transship stores to the oil rigs without levy of any customs duty regardless of the fact whether oil rigs were operating within a designated area or non-designated area. 5. November, 1993 onwards, the Revenue Authorities (for short, 'respondents') refused to permit companies engaged in onward offshore operations, to transship stores to the oil rigs, without payment of customs duty. 6. Appellants filed Writ Petition No. 610 of 1994 challenging the levy of customs duty on tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stry's letters dated 24th May, 1999, 7th July, 1999 and reminder dated 24th February, 2000." Having regard to the failure of the appellants to do what was required to be done till date, the application for adjournment is refused. The appeals will go on. Learned counsel for the appellants says that he is not in a position to argue the matter. The appeals are dismissed with costs." 8. The Central Government issued Notification No. S.O. 429 (E) dated 18.07.1986 under Section 6(5)(a) and Section 7(6)(a) of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 (for short, 'the Maritime Zones Act, 1976') by which certain areas were identified as "designated areas". The "designated areas" are more than 12 nautical miles away from the shore and are outside the territorial waters of India. 9. The Central Government by Notification No. 11/87-CUSTOMS dated 14.01.1987 issued under Section 6(6)(a) and Section 7(7)(a) of the Maritime Zones Act, 1976 extended the Customs Act and the Customs Tariff Act, 1975 to the "designated areas". 10. The Central Government by Notification No. S.O. 643 (E) dated 19.09.1996, in exerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nental shelf land the exclusive economic zone are the parts of India in view of the provisions of sections 6(6) and 7(7) of the Maritime Zones Act and for the purposes thereof and pursuant to notifications referred to in para 26 (Supra) the provisions of the Customs Act, 1982 were extended to such areas, consequently, the Oil Rigs proceeding to such areas or operating therein are not foreign going vessels under section 2(21) of the Customs Act. If that is so, the petitioner is not entitled to the benefit of section 53 read with 54 and/or of section 86 r/w 87 of the Customs Act. In view of our view the petition must fail." 14. In the present case, Appellants imported the "stores" by air which landed at Sahara Airport. When they sought clearance to shift stores without payment of duty, the same was declined by the Revenue Authorities on 24.12.2001, by passing the following order:- "Please refer your letter dated 14.12.2001 on the above subject. I am directed to inform you that your request on the above subject can not be granted in view of judgment of the Hon'ble High Court of Bombay in W.P. No. 1818/2000 in case of M/s. Pride Foramer. It may be noted that the Hon'ble Suprem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provides that the "TERRITORY OF INDIA" shall comprise of- a. the territories of States; b. the Union territories specified in the First Schedule; and c. such other territories as may be acquired." (II) "SECTION 3(28) OF THE GENERAL CLAUSES ACT provides that: - "India" Shall mean- a. XXX XXX b. XXX XXX c. as respects any period after the commencement of Constitution all territories for the time being comprised in the territory of India." (III) SECTION 2(27) OF THE CUSTOMS ACT, 1962 defines "INDIA" as under:- "India" includes the territorial waters of India." This definition under the Customs Act is relevant for the purposes of the Customs Act only. RELEVANT PROVISIONS OF CUSTOMS ACT, 1962 SECTION 2(21) assigns the following meaning to the "FOREIGN GOING VESSEL OR AIRCRAFT": - "foreign-going vessel or aircraft" means any vessel or aircraft for the time being engaged in the carriage of goods or passengers between any port or airport in India and any port or airport outside India, whether touching any intermediate port or airport in India or not, and includes- i. XXX XXX ; ii. XXX XXX; iii. any vessel or aircraft proceeding to a place outside India for any purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; Article 297 was again amended in 1976 to read as under: - ARTICLE 297- "Things of value within territorial waters or continental shelf and resources of the exclusive economic zone to vest in the Union: (1) All lands, mineral land other things of value underlying the ocean within the territorial waters, or the continental shelf, or the exclusive economic zone, of India shall vest in the Union and be held for the purposes of the Union. (2) All other resources of the exclusive economic zone of India shall also vest in the Union and be held for the purposes of the Union. (3) The limits of the territorial waters, the continental shelf, the exclusive economic zone, and other maritime zones, of India shall be such as may be specified, from time to time, by or under any law made by Parliament." 20. The Maritime Zones Act, 1976 was enacted to provide for certain matters relating to the territorial waters, continental shelf, exclusive economic zone and other maritime zones of India. The Maritime Zones Act, 1976 provides that the said Act is a sequel to the amendment to Article 297 and that it was in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is located within the exclusive economic zone and over which additional jurisdiction is claimed by coastal States has also been accepted by the international community of States. Provision has also been made in the Bill regarding the historic waters of India which are adjacent to its land territory and over which India has sovereignty. The limits of these waters such as the waters in the Palk Bay and the Gulf of Manaar, will be specified by the Central Government by notification in the Official Gazette. The limits of other maritime zones of India have been specified in the Bill itself. The Bill empowers the Central Government to alter, by notification in the Official Gazette, the limits of these maritime zones. It has been made clear that notifications for altering the limits as specified in the Bill shall not be issued unless both Houses of Parliament have passed resolutions approving the issue of such notifications. 4. It is proposed to undertake separate legislation in future as and when need arises for dealing in greater detail with the regulation, exploration and exploitation of particular resources or particular groups of resources of the continental shelf and the exclusiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in India to the continental shelf of any "designated area" on the continental shelf by issuing a notification under Section 6(6) which reads as under: - SECTION 6(6)- "The Central Government may by notification in the Official Gazette.- (a) extend, with such restrictions and modifications as it thinks fit, any enactment for the time being in force in India or any part thereof to the continental shelf or any part [including any designated area under sub-section (5)] thereof; and (b) make such provisions as it may consider necessary for facilitating the enforcement of such enactment,and any enactment so extended shall have effect as if the continental shelf or the part [including, as the case may be, any designated are under sub-section (5)] therof to which it has been extended is a part of the territory of India." 26. Section 6(7) of the Act reads as under: - SECTION 6(7)- "Without prejudice to the provisions of sub-section (2) and subject to any measures that may be necessary for protecting the interests of India, the Central Government may not impede the laying or maintenance of submarine cables or pipelines on the continental shelf by foreign States: Provided tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Zones Act, 1976 are M.E.A. No: S.O. 429 (E) dated 18.07.1986 (effective since Jan. 15th 1987) and No. S.O. 643(E) dated 19.9.1996 which took immediate effect. 30. The text of notification no. No: 429 (E) dated 18.07.1986 is as under: - "S.O. 429 (E): - In exercise of the powers conferred by clause (a) of sub-section (5) of section 6 and clause (a) and sub-section (6) of section (7) of the Territorial Waters, Continental Shelf, Exclusive Economic Zones and Other Maritime Zones Act, 1976 (80 of 1976), the Central Government hereby declares the areas in the continental shelf or, as the case may be, in the exclusive economic zone of India where the installations, structures and platforms, the coordinates of which are given in the Schedule below, are situate and the areas extending upto five hundred metres from the said installations structures and platforms as designated areas for the purposes of the said sections." 31. As per notification No. 11/87-CUSTOMS dated 14.01.1987, the provisions of Customs Act were extended to areas in the Continental Shelf and the Exclusive Economic Zones of India. The text of the notification is as under: - "GSR 30(E)- In exercise of powers conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (a). Explanation: For the purposes of this notification "mineral oils" include petroleum and natural gas." INTERNATIONAL COVENANTS AND PROVISIONS THEREOF 34. In the Eleventh Session, on 30.04.1982, Conference adopted the draft Convention on the Law of Sea by the overwhelming majority of 159 States. The Convention on the Law of Sea known as United National Convention on the Law of Sea, 1982 (for short, "UNCLOS, 1982") has 320 Articles. They are divided into seventeen parts and nine annexures. It lays down rules for all parts and virtually all users of seas and oceans. The relevant clauses thereof are as under:- "Article 2 " Legal status of the territorial sea, of the air space over the territorial sea and of its bed and subsoil:- 1. The sovereignty of a coastal State extends, beyond its land territory and internal waters and, in the case of an archipelagic State, its archipelagic waters, to an adjacent belt of sea, described as the territorial sea. 2. This sovereignty extends to the air space over the territorial sea as well as to its bed and subsoil. 3. The sovereignty over the territorial sea is exercised subject to this Convention and to other rules of international law. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect to the sea-bed and subsoil shall be exercised in accordance with Part VI. Article 57 - Breadth of the exclusive economic zone. The exclusive economic zone shall not extend beyond 200 nautical miles from the baselines from which the breadth of the territorial sea is measured. Article 127 - Customs duties, taxes and other charges:- 1. Traffic in transit shall not be subject to any customs duties, taxes or other charges except charges levied for specific services rendered in connection with such traffic. 2. Means of transport in transit and other facilities provided for and used by land-locked States shall not be subject to taxes or charges higher than those levied for the use of means of transport of the transit State. 35. In the Jindal Drilling & Industries Ltd. & Anr. v. Union of India & Ors. (Civil Appeal No. 6148/2002) and Aban Loyd Chiles Offshore Ltd. & Anr. v. Union of India & Ors. (Civil Appeal No. 2236/2002), the subject vessels are oil rigs. In the case of Great Eastern Shipping Co. Ltd. & Anr. v. Union of India & Ors. (Civil Appeal No. 4444/2006), the subject vessel is a barge. Oil rigs are vessels and the barge is also a vessel. Counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res". Section 87 contains statutory exemption with respect to the transshipment of stores. According to him, in order to claim the benefit of the exemption under Section 87 of the Customs Act, the following conditions must be fulfilled: - a) The imported goods must be stores; b) The stores must be consumed on a vessel or aircraft; c) The vessel or the aircraft must be a foreign-going vessel or aircraft; and d) The stores must be consumed during the period such vessel or aircraft is a foreign-going vessel or aircraft. 39. Where these conditions are fulfilled, a person is entitled to consume the stores without payment of duty. In addition, under Section 86(2), a person is entitled to transship stores to a foreign-going vessel or aircraft, with the permission of the proper officer. That in the present case, each and every requirement of Section 86(2) read with Section 87 has been fulfilled by the Appellants. The Respondents have failed to point out a single missing ingredient. In the circumstances, the proper officer/Respondents were duty bound under law to permit the transshipment of stores without insisting upon the payment of customs duty. On a strict construction of the plai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . That the Maritime Zones Act, 1976 defines territorial waters of India, contiguous zone of India, continental shelf of India, exclusive Economic Zones of India, etc. Each of these concepts is distinct from one another and is carefully defined so as to eliminate any confusion of one concept with any other concept. Parliament recognizes the distinction and maintains the distinction in the Customs Act, 1962 as well. For instance, whereas "territorial waters of India" is used in Sections 2(21) and 2(27), the expression "contiguous zone of India" is used in Section 2(28) of the Customs Act. 42. It is further contended that it is a settled principle of law that where a power is given to do a certain thing in a certain way, the thing must be done in that way or not at all. Other methods of performance are necessarily forbidden. The extent of territorial waters is prescribed under Section 3(2) of the Maritime Zones Act, 1976 as 12 nautical miles from the nearest point of appropriate baseline. Same can be extended only in the manner prescribed under Sections 3(3) and 3(4) of the Maritime Zones Act, 1976. Notifications issued under Sections 6(6) and 7(7) of the Maritime Zones A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment and the Respondent's submissions is to substitute the words "territorial waters of India" with the words "territory of India"/ "continental shelf of India"/"India" in sub-clause (ii) of Section 2(21). Such an exercise is impressible in law, particularly, in the case of a fiscal State. The subject vessels are foreign going vessels and fall within the plain language and meaning of the definition in Section 2(21) of the Customs Act. 45. That since, there has been no change in the definition of the expression "foreign-going vessel" in the Customs Act, and this definition continues to utilize the expression "outside the territorial waters of India", the mere fact that the provisions of the Customs Act have been extended to the continental shelf and exclusive economic zone makes no difference to the Appellants' entitlement for exemption from payment of duty. The mere applicability of the provisions of the Customs Act, 1962 to the continental shelf and exclusive economic zone does not mean that the continental shelf and exclusive economic zone become a part of the territory of India. It only means that the provisions of Customs Act including the exemptions contained in Section 86 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the Customs Act as a consequence thereof. 48. That there is a clear distinction between the concept of (i) the territory of India and (ii) the deeming provisions regarding the extension of an enactment to designated areas and such areas being deemed to be a territory of India for the purposes of extension of law. In the former case, the territory of India is circumscribed by Article 1(3) of the Constitution. The designated areas are not the territory of India and do not fall under any of the clauses of Article 1(3). Apart from the Constitution not treating the designated areas as a part of the territory of India, such a notion would also run counter to India's international obligations under UNCLOS, 1982. UNCLOS, 1982 does not contain any provision which enables a party State to assert full sovereignty over the continental shelf or the exclusive economic zone as being part of the territory of that State. The right to exclusively exploit and enjoy resources in an area is very different from an area being the territory of the State. If the continental shelf and the exclusive economic zone are treated as being a territory of India, it would amount to annexation of international ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve to be read together. 52. It was submitted that the Appellants' vessel may be a foreign going vessel, and may be carrying its operations outside the territorial waters (the term as understood under Section 3 of the Maritime Zones Act, 1976). Nevertheless, for all purposes, it is within the limit where the Coastal State has a sovereign right or power to enact or extend any law, and the exemption to a foreign going vessel will not be available under Sections 86 and 87 of the Customs Act. 53. Refuting the submissions advanced on behalf of the Appellants, it was submitted that the limit of the territorial waters is not extended. It is only the extension of the sovereign power over an area which is recognized as the maritime limit of the Coastal State which was being exercised. 54. That it has been clarified that India's jurisdiction under the Maritime Zones Act, 1976 extends to the continental shelf and exclusive economic zone. Consequently, if mineral oil is extracted or produced in the exclusive economic zone or continental shelf and is brought to the main land, it will not be treated as import and, therefore, no customs duty would be leviable. Likewise, goods supplied to a plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be construed that there has been an import within the territory of India to which the Customs Act applies. 59. Refuting the contention of the Appellants that an attempt is being made to substitute the phrase appearing in the Customs Act contrary to its intention, it is submitted, has no basis. What the Appellants want is that for the present adjudication or cause, the Court should not look beyond Sections 2(21), 86 and 87 of the Customs Act and that it should not look into the other Acts. This may not be the right approach as it would undermine the power of the Parliament and the provisions of the Maritime Zones Act, 1976 would be rendered meaningless. FINDINGS 60. The Customs Act is an Act to consolidate and amend the law relating to customs. In order to appreciate the contentions raised, it is necessary to refer to several steps required to be taken under the Customs Act for levy of duty on goods imported into India. Chapter V of the Customs Act deals with levy of and exemption from customs duty. Section 12 is the charging Section. Under this Section, all the goods imported into India or exported from India are liable to customs duty unless the Customs Act itself ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any port in India and any port outside India whether adjoining any intermediate port or airport in India or not and it amongst others also includes vessel engaged in fishing or any other operations outside territorial waters of India, or, any vessel proceeding to a place outside India for any purpose whatsoever. 63. Contention advanced on behalf of the Appellant is that the oil rigs which are located in the exclusive economic zones and are beyond the territorial waters of India, would fall outside the territory of India and, therefore, the stores consumed on the oil rigs would be deemed to have been consumed by a foreign going vessel. 64. Section 2 which is a definition Section, opens with the qualifying words "unless the context otherwise requires" which shall mean or include all things or situations and it shall not be open to the Court to give any other meaning to those words except when the context otherwise requires. In this background, we have to examine the meaning of the word "India" in the light of the provisions of law, i.e., keeping in view the provisions of Customs Act read with Maritime Zones Act, 1976 as the provisions thereof are applicable to the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the sea which is beyond and adjacent to the territorial waters and the zone extends to a line which is 24 nautical miles of the coast. This Section specifically recognizes the competence of the Central Government to exercise such powers and take such measures as to consider necessary with respect (a) the security of India, and (b) immigration, sanitation, customs and other fiscal matters. Under Section 6(1) of the said Act, the continental shelf of India extends to a distance of 200 nautical miles from the baseline referred to in sub-section (2) of Section 3 where the outer edge of the continental margin does not extend upto that distance. Section 6(2) provides that India has and always had full and exclusive sovereign rights in respect of continental shelf. Section 6(5) reserves the right with the Central Government to declare any area of the continental shelf and its superjacent waters to be a designated area by issuing a notification and make such provision as it may deem fit with respect to - (a) the exploration, exploitation and protection of the resources of the continental shelf within such designated area; or (b) the safety and protection of artificial islands, of shore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be equated to extending the sovereignty of India over the continental shelf and exclusive economic zone as in the case of territorial waters. Sub-section (6) of section 6 and sub-section (7) of Section 7 of the Maritime Zones Act, 1976 empower the Central Government by notification to extend any enactment in force in India with such restrictions and modifications which it thinks fit to the continental shelf and the exclusive economic zone and further provides that an enactment so extended shall have effect as if the continental shelf or the exclusive economic zone to which the enactment has been extended is a part of the territory of India. Thus, sub-section (6) of Section 6 and sub-section (7) of Section 7 create a fiction by which the continental shelf and the exclusive economic zone deemed to be a part of India for the purposes of such enactments which are extended to those areas by the Central Government by issuing a notification. 69. In exercise of the powers vested in the Central Government under sub-section (6) of Section 6 and sub-section (7) of Section 7 of the Maritime Zones Act, 1976, the Government extended the Customs Act, 1962 and the Customs Tariff Act, 1976 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at jurisdiction over a pirate irrespective of the usual considerations of territoriality which limit the penal jurisdiction. 71. With the adoption of UNCLOS, 1982, the legal incidents of the high seas have been partly modified. UNCLOS, 1982 is a comprehensive code on the international law of sea. It codifies and consolidates the traditional law within a single, unificatory legal framework. It has changed the legal concept of continental shelf and also introduced a new maritime zone known as exclusive economic zone. Exclusive economic zone is a new concept having several new features. What is significant for our purpose is that the coastal State has in its zone only sovereign rights of exploitation of the resources and not sovereignty in the sense of territoriality or dominium. Exclusiveness attaches to resources exploitation only but does not incorporate the ownership of title of the coastal State. 72. It is a concept of restricted sovereignty linked to the resources sense sans the incidents of territoriality. This is so because, in other respects, the status of the waters in this area as a part of the high seas is specifically recognized and retained in the Convention. 73. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to maritime issues. 76. Appellants may be carrying on its operation outside the territorial waters, as understood under Section 3 of the Maritime Zones Act, 1976. Nevertheless, for all purposes, it is within the limit where the coastal State has a sovereign right or power to enact or extend any law, and the advantage to a foreign going vessel will not be available under Sections 86 and 87 of the Customs Act to such vessels. 77. The Counsel for the Appellants may be right in contending that the limits of the territorial waters has not been extended. The limits of territorial waters as defined in Section 3 of the Maritime Zones Act, 1976 has not been extended but under Sections 6 and 7 thereof, sovereign rights can be exercised by the coastal States on a area which is recognized as the maritime limit of the coastal State which is being exercised. Section 2(21) of the Customs Act cannot be read in isolation. The entire scheme of the Customs Act and other Acts such as Maritime Zones Act, 1976 which are in pari-materia have to be read together. Reading of Sections 6 and 7 of the Maritime Zones Act, 1976 makes it clear India's jurisdiction over the Maritime Zones Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Continental Shelf of India in connection with any activity related to mineral oil extraction or production shall not be treated as export under the Customs Act, 1962 and consequently, no export benefits can be availed of on such supplies. Another implication of the said notification is that bringing of any goods from any other country to any place in EEZ or Continental Shelf of India in connection with any activity related to extraction or production of mineral oils shall be treated as import under the Customs Act, 1962 and would be charged to duty accordingly." 79. It may not be correct to contend that the oil rigs installed by the Appellants answer the description "foreign going vessel ". A vessel may be a foreign going vessel but if the oil rig is situated in the area to which the Customs Act applies or extends, the aid of Section 2(21) of the Customs Act cannot be taken to get the benefit under Sections 86 and 87 of the same Act. The principle underlying under Sections 86 and 87 is that the stores are consumed on board by a foreign going vessel. If the so-called foreign going vessel is located within a territory over which the coastal State has complete control and has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suance of the notifications, extended the applicability of the Income Tax Act to the continental shelf and exclusive economic zones. Though in the said case, it was held that the salary income earned by the assessee prior to 01.04.1983 could not be charged to tax in the assessment year 1983-84 as the continental shelf and exclusive economic zone were not part of India prior to the issuance of the notifications by the Government of India extending the applicability of the Income Tax Act to continental shelf and exclusive economic zones. In the said case, the facts were, that the assessees were employees, during the assessment year 1983-84, of a non-resident company incorporated under the law of Panama. The non-resident company entered into a contract with the Oil and Natural Gas Commission of India for exploring oil in the seas which adjoined the territories of India. The area of operation was to be the seas above the continental shelf of India. The assessee carried on their employment on the oil rig operated on the seas above the continental shelf. Question arose whether the income earned by the assessee while working on the oil rig which was located above the continental shelf wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tain installations, structures and platforms of certain coordinates given in the Schedule are situated and the areas extending upto 500 meters from such installations, structures and platforms as "designated areas" for the purposes of Sections 6 and 7 of the Maritime Zones Act, 1976. The Ministry of Finance (Department of Revenue) by two corresponding notifications no. 11/87-Customs dated 14.01.1987 and 64/97-Customs dated 01.12.1997 issued under clause (a) of sub-section (6) of Section 6 and clause (a) of sub-section (7) of Section 7 of the Maritime Zones Act, 1976 have extended the Customs Act and Customs Tariff Act to the aforesaid designated areas in the continental shelf and the exclusive economic zone as declared in the notifications issued by the Ministry of External Affairs on 18.07.1986 and 19.09.1996. The combined effect of these notifications is to extend the application of the Customs Act and the Customs Tariff Act to the aforesaid areas declared as "designated areas" under the Maritime Zones Act, 1976. The further effect of these notifications is that the designated areas of the continental shelf and the exclusive economic zone become a part of the territory of India f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... territory of India to an area which also deemed to be part of the territory of India. 86. As stated above, contiguous zone is that part of the sea which is beyond and adjacent to the territorial waters of the coastal States. The coastal States though do not exercise sovereignty over this part of the sea, however, they are entitled to exercise sovereign rights and take appropriate steps to protect its revenue and like matters. The police and revenue jurisdiction of the coastal States is extended to the contiguous zone as well. 87. The question whether the Courts can look into the provisions of the international treaties/conventions is no longer res integra. This Court in Gramophone Company of India Ltd. v. Birendra Bahadur case [(1984) 2 SCC 534] has held that even in the absence of municipal law, the treaties/conventions can be looked into and enforced if they are not in conflict with the municipal law. It was further held that the same may not be looked into but can also be used to interpret municipal laws so as to bring them in consonance with international law. 88. However, in the event where they do not run into such conflict, the sovereignty and the integrity o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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