Report No. 61

8.3. Position under the Customs Act, 1962.-

This decision of the Supreme Court was rendered with reference to an assessment year when the Sea Customs Act of 1878 was in force, as the assessment in question related to the assessee's turnover for 1957-58. But the problem can survive under the Customs Act, 1962 also, because, under the Latter Act, the definition of 'India' includes Indian territorial waters. The question could arise whether 'customs frontiers', in the Central Sales Tax Act, means the frontiers of "India" as defined in the Customs Act-which includes territorial waters.