The rate of duty applicable based as two theories viz.
a. Territorial water theory
b. Land mass theory
Territorial water theory was disputed because;
a. A vessel may enter Indian territorial waters due to poor weather conditions
b. A vessel may enter Indian territorial waters without having any Indian port as its destination.
Hence from the language used in sec 15 to calculate rate of duty with reference to certain dates, land mass theory is applied by Indian customs.
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