BA LLB Banaras Hindu University 2018 Solved Paper

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.