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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ct to Cruise Tourism-reg. Kind attention of all stakeholders is drawn to the instruction No. 15/2018 dated 04.10.2018 issued by Government of India, Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes and Customs) vide the said instructions, Board has clarified applicability of provisions of Customs Act, 1962 to Cruise Tourism.. 2. While no Customs officers will escort th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gage rules, 2016. 6. The definition of Indian Customs waters has been extended up to EEZ in Finance Act 2018, "Indian Customs Waters" finds mention in various sections of the Customs Act, 1962 primarily related to enforcement. Dutiability of an imported product is governed by section 12 of the Customs Act which is unaffected by the impact of said amendment. A cruise vessel calling on an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X