https://www.taxtmi.com/caselaws?id=97409 The appeal by M/s. Paramount Trading Corpn. against the rejection of a drawback claim for Indian Artistic Handicrafts was successful. The court held that the export was deemed complete upon leaving Indian territorial waters, thus ruling in favor of the appellant and overturning the Adjudicating Authority's decision. en-us Thu, 20 Mar 1997 00:00:00 +0530 Wed, 22 Feb 2012 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97409 The appeal by M/s. Paramount Trading Corpn. against the rejection of a drawback claim for Indian Artistic Handicrafts was successful. The court held that the export was deemed complete upon leaving Indian territorial waters, thus ruling in favor of the appellant and overturning the Adjudicating Authority's decision. Case-Laws Customs Thu, 20 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97409