“Import”, with its grammatical variations and cognate expressions, means bringing into India from a place outside India.
“Imported goods” means any goods brought into India from a place outside India but does not include goods which have been cleared for home consumption
“Export”, with its grammatical variations and cognate expressions, means taking out of India to a place outside India.
“Export goods” means any goods which are to be taken out of India to a place outside India;
“Goods” includes -
vessels, aircrafts and vehicles;
stores;
baggage;
currency and negotiable instruments; and
any other kind of movable property.
“India” includes the territorial waters of India; Territorial waters of India extend upto 12 Nautical Miles from the nearest point of appropriate baseline of the coast of India
“Indian customs waters” means the waters extending into the sea up to the limit of Exclusive Economic Zone under Section 7 of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976) and includes any bay, gulf, harbour, creek or tidal river.