https://www.taxtmi.com/caselaws?id=73193 The Tribunal ruled in favor of the appellants, M/s. Sun Industries, in their claim for drawback under Section 75 of the Customs Act for a shipment of ply wood tea chest panels that encountered transit issues. Despite the ship encountering engine trouble and not reaching its intended destination, the Tribunal held that the goods were considered exported once loaded on the ship, entitling the appellants to the drawback claimed. The appeal was allowed, and the orders of the lower authorities were set aside, affirming the appellants' entitlement to the drawback claim. en-us Tue, 14 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 11:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73193 The Tribunal ruled in favor of the appellants, M/s. Sun Industries, in their claim for drawback under Section 75 of the Customs Act for a shipment of ply wood tea chest panels that encountered transit issues. Despite the ship encountering engine trouble and not reaching its intended destination, the Tribunal held that the goods were considered exported once loaded on the ship, entitling the appellants to the drawback claimed. The appeal was allowed, and the orders of the lower authorities were set aside, affirming the appellants' entitlement to the drawback claim. Case-Laws Customs Tue, 14 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73193