https://www.taxtmi.com/caselaws?id=47202 Duty drawback under the Customs and Central Excise Duties Drawback Rules, 1971 is available only when goods manufactured in India are exported, meaning they are taken beyond India's territorial waters to a place outside India. Where the vessel sank within territorial waters and the cargo was destroyed before crossing them, the goods had not been taken out of India. On that basis, no export in the statutory sense had occurred and duty drawback was not admissible. en-us Wed, 27 Oct 1999 00:00:00 +0530 Tue, 27 Jul 2010 15:11:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47202 Duty drawback under the Customs and Central Excise Duties Drawback Rules, 1971 is available only when goods manufactured in India are exported, meaning they are taken beyond India's territorial waters to a place outside India. Where the vessel sank within territorial waters and the cargo was destroyed before crossing them, the goods had not been taken out of India. On that basis, no export in the statutory sense had occurred and duty drawback was not admissible. Case-Laws Customs Wed, 27 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47202