Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976

The appellant, Sumitomo Heavy Industries, entered into a turn‑key offshore platform contract with the respondent, ONGC, which contained a clause (17.3) obligating the respondent to compensate the contractor for any necessary and reasonable extra cost caused by a change in Indian law after the bid closing date. After th…

The case involved an Admiralty suit filed by Banque Cantonale de Geneve against the owners of the vessel M.V. Polaris Galaxy for alleged mis‑delivery of cargo. The Commercial Division of the Madras High Court, exercising its power under Order 1 Rule 10(2) of the CPC, added Gulf Petroleum FZC as a necessary party. The a…

Captain Subash Kumar, master of the Panamanian‑flagged MV Eamaco, was charged under section 363 of the Merchant Shipping Act, 1958 for alleged negligence in failing to launch lifeboats when the ship sank 232 nautical miles from India. The appellant contended that the Act did not apply because the vessel was foreign, th…

The case concerned importers of specialised transhipper vessels who claimed exemption from customs duty under Notification No. 262‑Customs dated 11 October 1958, which exempted "ocean‑going vessels". The Customs authorities insisted that the vessels were not "ocean‑going" and required the importers to file Bills of Ent…

The Union of India appealed against the Bombay High Court's order that set aside the customs collector's confiscation of prohibited goods and the vessel MANSC0‑3 under Sections 111(d), 111(f) and 115(2) of the Customs Act, 1962. The High Court had held that the vessel's arrival time for the 24‑hour import‑manifest dead…

Madras Marine & Co., a ship‑chandler, imported goods, stored them in a customs‑bonded warehouse in Tamil Nadu and supplied them on board foreign‑going vessels. The State of Madras assessed sales tax under the Tamil Nadu General Sales Tax Act, 1959, contending the sales occurred within the state. The company argued the …

The assignee imported an oil drilling rig and declared its CIF value for customs clearance. The Customs Commissioner rejected the declared price, deeming it under‑declared, and levied duty, penalty and confiscation, arguing that the buyer and seller were related parties and the price was therefore not the transaction v…

Oil and Natural Gas Corporation (ONGC) entered into a drilling contract with Atwood Oceanic International containing clauses on tax liability and changes in law. The Government of India issued a 1983 notification extending the Income Tax Act to offshore areas, causing Atwood to pay tax on its expatriate employees for a…

Reliance Natural Resources Ltd. (RNRL) and Reliance Industries Ltd. (RIL) entered into a Scheme of Arrangement under the Companies Act, 1956, based on a family Memorandum of Understanding (MoU) between the Ambani brothers. RNRL sought enforcement of gas supply terms from RIL, alleging that the Gas Sales Master Agreemen…

The Great Eastern Shipping Co. Ltd., owner of a tug, entered into a six‑month time charter agreement with New Mangalore Port Trust. The Karnataka tax authorities directed the company to register under the Karnataka Sales Tax Act, 1957, claiming the agreement attracted tax under section 5C, which taxes the transfer of t…