Conveyance [Section 2(9)] :
“Conveyance” includes:-
(a) a vessel
(b) an aircraft and
(c) a vehicle.
As the Customs Act seeks to consolidate the laws relating to levy of duties on import and export of goods, it is necessary to cover all the modes of transport. Therefore, the Act uses the term conveyance with an inclusive definition covering all the 3 modes of transport i.e., water, air and land.
The specific terms are:
(a) vessel (by sea)
(b) aircraft (by air) and
(c) vehicle (by land).