https://www.taxtmi.com/caselaws?id=40795 The Court dismissed the petitioners' claim for drawback of duty on damaged goods exported, ruling that despite the goods being sold to a foreign buyer, they had not crossed the customs frontier and therefore were not considered exported under the Customs Act, 1962. The Court emphasized that for an export to be valid, goods must leave the territorial waters of India. The property passing to the buyer and the goods being loaded on a ship were deemed irrelevant. The Court upheld the Customs authorities' decision, denying the claim for duty drawback. en-us Wed, 16 Apr 1980 00:00:00 +0530 Fri, 14 May 2010 17:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40795 The Court dismissed the petitioners' claim for drawback of duty on damaged goods exported, ruling that despite the goods being sold to a foreign buyer, they had not crossed the customs frontier and therefore were not considered exported under the Customs Act, 1962. The Court emphasized that for an export to be valid, goods must leave the territorial waters of India. The property passing to the buyer and the goods being loaded on a ship were deemed irrelevant. The Court upheld the Customs authorities' decision, denying the claim for duty drawback. Case-Laws Central Excise Wed, 16 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40795