https://www.taxtmi.com/caselaws?id=42176 For export drawback under the Customs Act, goods are treated as exported once they are carried beyond India's territorial waters on a voyage to a foreign destination, because that movement constitutes taking the goods to a place outside India in the relevant statutory sense. The commercial context of a C.I.F. contract and the completion of exportation by crossing the territorial waters were treated as decisive; later return of the vessel for engine trouble did not undo the completed export. On that basis, goods loaded for export and taken beyond territorial waters remained eligible for drawback under Section 75. en-us Mon, 11 Apr 1988 00:00:00 +0530 Wed, 04 Feb 2026 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42176 For export drawback under the Customs Act, goods are treated as exported once they are carried beyond India's territorial waters on a voyage to a foreign destination, because that movement constitutes taking the goods to a place outside India in the relevant statutory sense. The commercial context of a C.I.F. contract and the completion of exportation by crossing the territorial waters were treated as decisive; later return of the vessel for engine trouble did not undo the completed export. On that basis, goods loaded for export and taken beyond territorial waters remained eligible for drawback under Section 75. Case-Laws Customs Mon, 11 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42176