https://www.taxtmi.com/caselaws?id=72470 The tribunal ruled that goods do not need to reach the foreign port of destination for drawback eligibility under Section 75 of the Customs Act. The majority opinion held that once goods leave India's territorial waters, the export is complete, allowing for the drawback claim. The tribunal set aside previous decisions and granted the appellants consequential relief. en-us Mon, 10 Feb 1986 00:00:00 +0530 Thu, 19 May 2011 17:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72470 The tribunal ruled that goods do not need to reach the foreign port of destination for drawback eligibility under Section 75 of the Customs Act. The majority opinion held that once goods leave India's territorial waters, the export is complete, allowing for the drawback claim. The tribunal set aside previous decisions and granted the appellants consequential relief. Case-Laws Customs Mon, 10 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72470