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Principle: Import means bringing some consignment into India from a foreign country.
Facts: A consignment from Sri Lanka entered the territorial waters of India. However, this consignment never crossed the Indian custom barrier nor did it enter into the stream of commerce in India.
The consignment will only be imported into India when it enters into the stream of commerce in India.
The consignment was not imported into India.
The consignment was imported into India.
The consignment will only be imported into India when it crosses the Indian custom barrier.
The principle defines ‘import’ as bringing some consignment into India from a foreign country. The Indian territory includes its territorial waters which is a distance of 200 nautical miles into the sea. If the consignment from Sri Lanka enters into the territorial waters of India, so even if this consignment never crossed the Indian custom barrier nor did it enter into the stream of commerce in India, it still amounts to import as per the strict application of the principle.
By: SANAT DATT BHARDWAJ ProfileResourcesReport error
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