V.C. DAGA, J.:---What are the boundaries of India in relation to maritime law is one of the questions of some potential significance raised in this petition, while questing the levy of customs duty on goods (spares/stores) imported by the petitioner for being transshipped for its use at the Oil Rig as spares and stores which carries on operation in designated area of the country as defined under the Act with the Territorial Waters Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 ("the Maritime Zones Act, 1976" for short)

FACTUAL MATRIX

2. The factual matrix lies in the narrow compass and it is this:

The petitioner is a foreign company having its registered office in France and branch office in Mumbai. The petitioner company is engaged in the exploration and exploitation of offshore oil gas and provides other related services as a contractor, and works for and on behalf of Oil and Natural Gas Commission ("ONGC" for short).

3. The petitioner carries on operation with its Oil Rig Pride Pensylvania (hereinafter referred to as the "Rig") in the exclusive economic zone as defined under the Maritime Zones Act, 1976. The Oil Rig has a drilling machinery