Querry in Customs

no confiscation is possible if it is foreign going vessel

Originally posted by : work is worship
	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.

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.

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.

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.

if not in indian customs water, then of which customs water? 

(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; 

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.